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2012 (3) TMI 368 - CESTAT NEW DELHIBenefit of SSI exemption Notification No. 8/2002-C.E., dated. 1-3-2002 - Confiscation of goods - Imposition of redemption fine - Held that:- goods falling under Heading 74.03 are entitled to the benefit of notification. However, exclusion clause takes away the benefit in respect of brass rods of length not exceeding 10 feet used in the factory of production for making wires. Inasmuch as in the present appeal, the brass rods manufactured by the appellant are admittedly more than 10 feet and are used in the same factory for making wires and benefit of SSI exemption notification is not available to the said brass rods. Further the benefit of captive consumption notification is also not available to them, inasmuch as their manufacture attracts nil rate of duty - Redemption fine reduced - Decided partly in favour of assessee.
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