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2009 (4) TMI 752 - AT - Central ExciseDemand - Revenue neutrality - whether exemption Notification No. 1/93, dated 28-2-1993 applied to the goods liable to AED for payment of AED or not? - Held that: - As the additional duty of excise leviable under Additional Duties of Excise (Goods of Special Importance) Act, 1957 was not covered under the said Notification, non payment of additional excise duty by the appellants is incorrect. Also Notification No. 67/95-C.E., dated 16-3-1995, has no reference to the provisions of Additional Duties of excise (Goods of Special Importance) Act, 1957 and accordingly, the additional excise duty is not exempt in terms of the said Notification - appeal allowed - decided in favor of appellant.
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