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2014 (9) TMI 766 - AT - Central ExciseClaiming exemption on extracting gold from gold ore - Exemption under Notification No. 5/2006-C.E., dated 1-3-2006 - Held that:- The explanatory notes to Chapter 71.08 also clearly provide that the heading excludes gold ores. Therefore it is difficult to conclude that gold includes gold ore. In our opinion because of subsequent amendments made to the notifications and on that basis interpretation of notification has to be different is not correct. The notifications have to be read as they are worded. Only in case of ambiguity or doubt and when the terms are not clear, there may be a requirement to go to some other definitions/notifications, history of taxation, etc. In our opinion the notification here is quite clear and there cannot be any dispute that appellants are converting gold ore into Dore bar and gold ore cannot be considered as any form of gold. Therefore the appellant in our opinion has not been able to make a prima facie case on merits about applicability of exemption notification. - stay granted partly.
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