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2018 (7) TMI 1682 - AT - Central Excise100% EOU - rags cleared to DTA by availing exemption N/N. 23/2003-CE dated 31.03.2003 - whether the rags are eligible to the benefit of exemption N/N. 23/2003-CE dated 31.03.2003? Held that:- by switching over from 6 digit to 8 digit tariff, no new commodity has been introduced under the 8 digit only existing commodities were classified in a proper manner and mentioned in the 8 digit tariff. Rags was not a new commodity since from time to time various exemption notifications were issued recognizing rag as an excisable commodity - In the judgement of the Bombay High Court in the case of Punjab Business and Supply Co. Pvt Ltd’s case, [1977 (3) TMI 43 - HIGH COURT OF BOMBAY], rag has been considered as a commodity following under the first schedule to the Central Excise Act, 1944. Rag is an excisable goods, accordingly, eligible to the benefit of the notification - appeal allowed - decided in favor of appellant.
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