Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2015 (9) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 353 - SC - Central ExciseExemption of duty on Yarn - effect of amendment notifications - the expression “or draw twisted or texturised yarn” was deleted and the entry then read “dyed, printed, bleached or mercerised, yarn whether single, multiple (folded) or cabled, manufactured in a factory, which does not have the facilities (including plant and equipment) for producing single yarn”. - The revenue does not dispute that the assessee is covered by entry against serial No. 116A of the Notification No. 34/97, dated 6th June, 1997. If that be so, then assessee is entitled to take benefit of exemption Notification No. 34/97 and it is exempted from payment of duty on dyed yarn. - the view taken by the Tribunal [2002 (8) TMI 221 - CEGAT, MUMBAI] is not legally flawed - Decided against the revenue.
|