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2009 (2) TMI 493 - AT - Central ExciseClassification - actual user condition - whether product being manufactured by the appellant is classifiable under heading 4008.21 or the fall under heading 4008.29 - assessee has explained that inasmuch as they were not sure about the use of their product in the overseas market they have classified it under heading 4008.29. they were availing modvat credit of duty in respect of export products and the exports were done under LUT and under the claim of benefit of DEPB, they claimed the classification under heading 4008.29 and no objection was ever raised by the Revenue. - held that:- there is no evidence produced on record by the Revenue to establish that the sheets cleared by the appellant were actually put to some other uses, other than the one specified against the entry. The Revenue’s entire case is based upon only one fact that the appellant have not been able to show that the sheets have actually been used for the specified purposes. - the product for domestic clearance has to be held as classifiable under heading 4008.21. order is accordingly set aside and appeal allowed decision in favour of the assessee.
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