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2010 (7) TMI 450 - CESTAT, MUMBAITextile and textile articles - Notification No. 12/2009-C.E - amending Notification added a new entry (serial No. 10A) to the Table to Notification 30/2004-C.E. to exempt synthetic/artificial filament tow procured from outside and subjected to “tow-to-top process” required for spinning, from payment of duty of excise - amendment did not purport to operate retrospectively - Synthetic/artificial filament tow (the assessee’s product) could not claim exemption under the pre-existing entry - submission made by the learned JCDR has a bearing on interpretation of the pre-existing entry - remand the question of law (as framed by the learned JCDR) to the lower authority - Revenue to agitate the issue before the Hon’ble Supreme Court
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