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2013 (12) TMI 505 - AT - Central ExciseDenial of benefit of Notification 6/2006 - CTC tea processing machines cleared for home consumption as well as for export - Waiver of Pre-deposit – Held that:- In the clearance documents the said leave cutting machine has been classified under chapter 84388040 and the department consistently accepting the said classification - There is no material suppression, on the function of the said machine. Besides, the applicant had submitted Chartered Engineer’s certificate in support of their claim that the said machines are used for the purpose of leaf cutting only - they have produced certificates from the consumers research associations and consumers forum establishing that their machines are used for the purpose of cutting tea leaves - the applicants have been able to make a prima facie case in their favour – Pre-deposits waived till the disposal – Stay granted.
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