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2009 (6) TMI 5 - HC - Central ExciseExemption under notification no. 30/2004 – staple fibres under heading 55.06 – HC hold that the term ‘staple fibres’ at Sr. No.10 of Notification No. 30/04 applies to duty paid inputs falling under Heading 55.01 to 55.04 of the CET which are used in the manufacture of Tops (55.06 / 55.07) and the said term is not restricted to the inputs falling under Heading 55.03 / 55.04 only. Accordingly, we hold that in the present case, excise duty on Tops (55.06) manufactured from 16% duty paid Tow (55.01) would be exempt under Notification No.30/04 issued in accordance with the new tax regime introduced on 8-7-2004.
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