Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 315 - CESTAT CHENNAI100% EOU - Effect of notification - Additional Customs Duty (CVD) at the rate of 4% - Benefit of N/N. 29/2004-CE dated 09.07.2004 - denial of benefit on the ground that a notification issued under Section 5A of the Act cannot be made applicable to EOUs unless it is specifically provided in the notification, therefore according to Revenue, CVD has to be calculated @ 8% which is the tariff rate prescribed under the Central Excise Tariff Act. Held that:- The issue is squarely covered by a recent decision of this Bench in COMMISSIONER OF CENTRAL EXCISE, SALEM VERSUS SRI GUGAN MILLS AND SARADHA TERRY TOWELS LTD. [2018 (6) TMI 908 - CESTAT CHENNAI], where it was held that For calculating the duty of excise for the purpose of discharging CVD liability, any notification issued in respect of the goods cleared by EOU also has to be taken into consideration. Appeal dismissed - decided against Revenue.
|