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2013 (10) TMI 497 - CESTAT MUMBAIBenefit of Notification No. 6/2006 - The appellant is a manufacturer of water purification/filtration equipment – Held that:- There are two rates prescribed for the goods in the notification - The appellant chose the latter one and paid duty of 4% - Revenue has misread the notification and is trying to impose a condition, which does not exist - Serial No. 8-D of the notification no. 6/2008-CE as amended which prescribes a concessional rate of duty of 4% ad valorem on water filtration or water purification equipment - There is no dispute that the goods supplied by the appellant conform to this description - There is no condition prescribed against the Serial no. 8-D and in the condition column, the entry is blank – thus the appellant is eligible for the concessional rate of duty of 4% without satisfying any condition – Decided in favour of Assessee.
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