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2015 (11) TMI 156 - SC - Central ExciseBenefit of Notification No. 8/97 dated 01.03.1997 - Manufacture of product by 100% EOU - Held that:- Commissioner vide its Order-in-Appeal dated 26.09.1992 allowed the said appeal holding that by-products Soyabean Solvent Extraction Raw Oil was not covered under 100% EoU scheme and hence tariff rate applicable in DTA which was nil would be applicable to the by-product removed by the respondent. This finding has been upheld by the Customs, Excise and Service Tax Appellate Tribunal as well. It has affirmed the order of the Commissioner (Appeals) and dismissed the appeal of the Revenue challenging the order of the Commissioner (Appeals). - No question of law arises for consideration - Decided against Revenue.
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