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2014 (4) TMI 334 - AT - Central ExciseDenial of exemption Notification No.50/2003-CE dated 10.6.2003 - manufacture of polyurethane foam - Denial on the ground that the manufactured goods are covered under Annexure - I to the Notification - area based exemption - Classification - Held that:- Board Circular clarified that if the polyurethane foam products obtained are in the form of blocks of regular geometric shape, that is to say, are similar to each other in dimension like height, breadth, length and curvature whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even when not cut, they become articles ready for use), then by virtue of note 10 of Chapter 39, such products would merit classification under Heading No.39.21, from 28.2.86 onwards. Despite the above Board Circular, having been brought to the notice of the adjudicating authority, the said authority failed to analyze the clarification and even to refer to it. - The Board circular is clear. Irregular blocks of polyurethane form which is an intermediary product manufactured by the appellant requires to be classified under Tariff Heading 39.21 as clarified in the Circular and is therefore entitled to exemption under Notification No. 50/2003-CE. - Decided in favour of assessee.
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