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2019 (2) TMI 1091 - AT - Central ExciseBenefit of N/N. 5/99 (Sl.No.264) - Electric motors - benefit denied on the ground that exemption was not available to stators, rotors and Electric Shields, etc., as the final products were exempted from payment of duty Held that:- The exemption is applicable to all the goods falling under any chapter except the three listed therein at Sl.No.264. The items discussed in the impugned order are not the one which are in the excluded list. Therefore, the original authority has rightly held that the appellants are eligible to avail the notification - Further, the appellants have been availing the same exemption N/N. 67/95-CE and 06/2000-CE. Classification lists have been accepted by the department for further period. This being the situation, the exemption cannot be denied for the impugned period only for the reason that the appellants have not claimed the same in the declaration - appeal allowed - decided in favor of appellant.
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