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2011 (1) TMI 540 - AT - Central ExciseWaiver of pre-deposit - Exemption bases on ICB - benefit under Notification No. 6/06-C.E., dated 1-3-2006 - goods supplied against the International Competitive Bidding under Notification - , once the appellant is able to establish that the goods similar to those manufactured in India when imported into India from abroad are exempt under Customs Tariff Act, 1975, such goods manufactured in India would be entitled to avail the benefit under the notification - The condition nowhere states that when various other conditions which can be made applicable to avail the benefit under the Customs Act when the goods are imported into India would also automatically apply to the similar products manufactured in India in order to avail the benefit of the said notification.Prima facie, case has been made out for grant of stay as granted for earlier period.
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