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2002 (9) TMI 103 - SC - Central ExciseWhether the benefit of exemption under Notification No. 217/86 (as amended by Notification No. 82/87-C.E.) can be granted to assessee? Held that:- A perusal of the Notification as amended by Notification No. 82/87, extracted above, shows that the description of inputs given in column (2) under Chapter 25, would be 'plaster of paris' and the final product given in column (3) under Chapter 69 would be 'ceramic goods'. It follows that plaster of paris which is used as inputs in relation to the manufacture of sanitaryware (final product), is exempt under Notification No. 217/86, dated April 2, 1986, as amended. In favour of assessee.
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