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2011 (12) TMI 137 - AT - Central ExciseManufacture of turpentine oil and rosin – assessee claimed nil rate of duty on the ground that the same are manufactured without the aid of power and also demands are time-barred - Held that:- Water is lifted to the water tank with the aid of power and the water so lifted is further used in the manufacture of final product, in view of the decision of the Supreme Court in CCE, Nagpur vs. Gurukripa Resins Pvt. Ltd. (2011 - TMI - 204457 - Supreme Court Of India) it is held that the goods are manufactured with the aid of power. Hence turpentine oil, is classifiable under Heading 3805.11 and rosin is classifiable under Heading 3806.11 of the Tariff. Further it is held that the demand beyond the normal period of limitation as provided under the provisions of Section 11A of the Central Excise Act are not sustainable hence set aside. Consequently, the demand for the normal period is confirmed and the Revenue's appeal is allowed to that extent.
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