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2014 (7) TMI 985 - AT - Central ExciseBenefit of Exemption notification to the product Playing Cards - Notification No.02/2011-CE - Rate of duty 5% (now 6%) - playing cards are Sports goods or not - Held that:- The plain interpretation of said notification would indicate that the appellant is eligible to avail the said benefit of notification if his product falls under Chapter 95. In the case in hand, there is no dispute that the appellant’s product Playing Cards is classifiable under Chapter 95 and more specifically under Chapter sub-heading No.95.04. The issue of the benefit of exemption claimed under notification in respect of playing cards as sports goods has been settled by the Tribunal in Esbee Playing Card Co (1996 (12) TMI 147 - CEGAT, NEW DELHI) - benefit of exemption allowed - Decided in favor of assessee.
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