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2015 (5) TMI 1094 - AT - Central ExciseClassification of manufactured item - pre-pregs - classified as sheets or under CETH 3926.90? - benefit of N/N. 8/96-C.E., dated 23-7-1996 - Held that: - reliance placed in the case of NANYA IMPORTS & EXPORTS ENTERPRISES Versus COMMR. OF CUS., CHENNAI [2000 (4) TMI 101 - CEGAT, CHENNAI], where it was held that the material in roll form of 50 metres length has to be considered as sheetings - In this case also pre-pregs are in roll form of 50 metres length. Note 10 to Chapter 39 of Schedule to Central Excise Tariff Act, 1985 clearly shows that sheets are covered under CETH 3920-3921. The note clearly refers only to sheets and not sheetings. A clear distinction has been made between sheetings and sheets by the Tribunal in the case of Nanya Exports & Imports and reliance of the Commissioner on this decision is appropriate. No contrary decision has been produced before us of any superior forum. Once the classification under 3926 90 is upheld, exemption from duty is available in terms of N/N. 8/96-C.E., dated 23-7-1996. Appeal dismissed - decided against Revenue.
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