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2015 (6) TMI 44 - AT - Central ExciseDuty demand - whether PSF and POY manufactured by the appellant from plastic waste pet bottles, is liable to duty during the period April 2008 to March 2013 - Held that:- PSF or PFY manufactured from plastic scrap and plastic waste were exempted as per the amendment carried under Notification No. 12/2012-CE dated 17.3.2012, an entry No. 172A was inserted by Notification No. 24/2012-CE dated 08.05.2012. So far as the period prior to 29.6.2010 is concerned, the same is covered by the decision of CESTAT in the case of CCE, Kanpur Vs. G.P.L. Polyfils Limited (2005 (1) TMI 375 - CESTAT, NEW DELHI). - HSN explanatory notes, Synthetic Filament Yarn includes Partially Oriented Yarn, Fully Oriented Yarn and Texturised Yarn of polyester which will be covered by the description PFY mentioned in Section 110 of the Finance Act, 2014, which retrospectively exempted the said goods. Therefore, the entire period is covered in the demand show cause notices, either because the duty was not leviable on PSF and POY manufactured by the appellants or the same were exempted under retrospective exemption or by introducing entry No. 172A in Notification No. 12/2012-CE dated 17.03.2012. Due to the corrective action taken by Revenue, it is held that there was no intention to charge duty on impugned PSF and POY for the period involved in these appeals. Exemption to waste and scrap under Notification No. 89/95-CE is subject to certain conditions mentioned in proviso contained in this notification. The aspect of availability of exemption is, therefore, required to be remanded back to the adjudicating authority, who will decide the same in the remand proceedings, after giving opportunity of personal hearing to the appellant. - Decided in favour of assessee.
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