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2017 (6) TMI 701 - CESTAT CHANDIGARHExemption by way of substantial exemption - N/N. 50/03-CE dated 10.06.2003 - tariff classification of the furnace oil and industrial fuel oil - Held that: - initially the appellant was paying duty on industrial fuel oil and opted for exemption under N/N. 50/03-CE. Admittedly, the item falling under chapter heading 2710 1950 of the Central Excise Tariff Act, 1985 do not qualify for exemption under N/N. 50/03, therefore, the authorities below has rightly rejected the exemption under N/N. 50/03 to the appellant. The appellant has obtained differently new product which to be used by different class of buyers, therefore new product had emerged - the activity undertaken by the appellant amounts to manufacture. Appeal dismissed - decided against appellant.
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