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2018 (5) TMI 533 - CESTAT HYDERABADWhether the appellant Shivashakthi Bio Planteec Limited is required to discharge duty on micronutrient fertilisers for the period July 2007 to March 2013 or otherwise? - duty on repacking of single micronutrients - penalties - Held that: - the said micronutrient fertilisers would fall under chapter heading No. 3105 - demand of duty cannot be confirmed. Demand of duty on repacking of single micronutrients - Held that: - appellant would have been entertaining a bonafide belief as to the repacking would not amount to manufacture and no excise duty is payable as the larger pack which were procured by the was cleared by manufacturers without discharging excise duty as non excisable and repacked products being same are also non excisable. This bonafide belief needs to be accepted. The demand within the limited period for this activity of repacking needs to be upheld alongwith interest - penalty set aside. Appeal disposed off.
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