Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (9) TMI 712 - AT - Central ExciseClandestine removal - job-work - grey MMF classified under chapter heading Nos. 52, 54 and 55 and knitted or crocheted fabrics classified under chapter heading No. 60.01 under the cover of Annexure II - Held that: - there is no dispute about the fact that the appellant is a job worker, who did the processes on the goods received from the principal manufacturer. No duty liability can be fastened upon him even if the goods are not specified under N/N. 214/86-C.E. It stands concluded in the above judgments that the Provisions of Rule 57F(4) and Rule 4(5)(a) CCR are independent of the Notification - appeal allowed - decided in favor of appellant.
|