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2014 (12) TMI 992 - CESTAT NEW DELHIExemption Notification No. 7/2003-C.E., dated 1-3-2003 - Manufacture of Buckram - rate of duty - 8% or 16% - Held that:- The impugned order passed by the Commissioner (Appeals) is based on a verification report submitted by the Jurisdictional Central Excise Superintendent who has reported that since November, 2002, the respondent had stopped the manufacture of starch based stiffened fabrics called Buckram and had switched over to manufacture of interlining fabric by LDPE powder coating method. Therefore, just because during June, 2003, the respondent had described the goods in the ER-1 return as Buckram by mistake, the same cannot be treated as Buckram in view of the report of the Range Superintendent affirming that during that period the respondent were manufacturing LDPE powder coated interlining fabrics. In the grounds of appeal, the Department has not disputed the report dated 11-8-2005 of the Range Superintendent explaining the process of manufacture and reporting that since November, 2002, the respondent have discontinued the manufacture of starch based stiffened fabrics called Buckram and have switched over to manufacture of LDPE powder coated fabrics to be used as interlining cloths. In view of this, we do not find any merits in the Revenue’s appeal. - Decided against Revenue.
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