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2009 (10) TMI 715 - CESTAT KOLKATAWaiver of pre-deposit - denial on benefit of N/N. 4/2006-C.E., dated 1-3-2006 as amended by N/N. 37/2006-C.E., dated 20-7-2006 - The case of the Revenue is that the concessional rate of duty is in respect of pure, terephthalic acid and the purified terephthalic acid manufactured and cleared by the applicants is having purity of 99.8% - Held that: - The goods manufactured by the applicants is classified under Tariff Heading 2917 36 00 and having purity of 99.8% - The Flow Chart produced by the applicants in respect of their product shows the process of purification and the product in the market is known as Purified Terephthalic Acid (PTA) and there is no stipulation in the Tariff or in the HSN Explanatory Notes as well as the Notification regarding purity of the product - it is a fit case for total waiver of duty and penalty - petition allowed - decided in favor of petitioner.
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