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2015 (12) TMI 1007 - CESTAT MUMBAIExemption of duty under Notification No. 6/2002-CE dated 01/03/2002 - Held that:- Tribunal is specifically covered the components and parts whereas the entry in the current case does not cover the components and parts specifically - decision of Pushpam Forgings is not applicable to the current case. The motor is by definition, a device that conversion of electric energy into mechanical energy. It does not convert agricultural, forestry, agro-industrial, industrial, Municipal & Urban waste into energy. It is not a energy producing device by any stretch of imagination. Thus, it would not be covered under sl. No. 16 of list no. 9 of notification no. 6/2002-CE. - Decided against assessee.
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