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2014 (8) TMI 499 - AT - Central ExciseWaiver of pre deposit – Area based Exemption – Appellant manufacturer of decorative laminates are located in Uttaranchal and were availing duty exemption under notification no.50/2003-CE dated 10.06.2003 - Revenue denied exemption that resin are classifiable under Heading 3909 - Held that:- Since the products, in question, are the resins specifically covered by sub-heading no.3909, we are of the prima facie view that the goods, in question, are correctly classifiable under Heading no.3909 and hence being in the negative list of the notification no.50/2003, would not be eligible for exemption under this notification. Since the final products-decorative plywood etc. are exempt" from duty under notification no.50/2003-CE, captive consumption exemption under notification no. 67/95-CE would not be available in respect of the resins. The only point of dispute which remains to be decided is as to whether these resins in the form in which the same are cleared for captive consumption, are marketable and hence, excisable. Merely on the basis of shelf life, the marketability of a product cannot be determined. Therefore, the question of marketability of the resins, in question, requires in depth consideration based on the evidence on record which is possible only at the stage of final hearing, and this question cannot be decided only on the basis of shelf life. Therefore, at this stage, it cannot be said that this question is likely to be decided in favour of the Appellants - stay granted partly.
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