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2015 (10) TMI 1336 - AT - Central ExciseDenial of exemption claim - Customs Notification No. 42/96 dated 23.07.96 - Held that:- Goods cleared were used in Drinking water supply project, which is a notified project under the aforesaid notification. The notification has flown under clause (6) of CTH 9801. Reference to CTH 9801 finds place in notification No. 6/06-CE dated 01.03.06 as well as notification No. 12/11-CE dt. 07.03.12. Reading of the customs notification, tariff heading, nature of goods cleared and central excise notifications enables to hold that the goods cleared by appellant were meant for Drinking water supply project only. The goods so used was certified by the appropriate authority. Therefore in absence of any contrary evidence, the goods cleared by appellant cannot be denied exemption. - Decided in favour of assessee.
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