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2015 (11) TMI 364 - AT - Central ExciseClassification of goods - Classification under CSH 1701.31 or 1701.39 - Clearance of sugar as levy sugar - Held that:- Clearance of free sale sugar by the respondent sugar factories are as per the direction and order of the State or the Central Government, which is covered under the tariff heading number 1701.31 and the Central Excise duty is payable as per the tariff entry. This conclusion of ours is after considering the order issued by the competent authority, in exercise of the powers delegated under Section 3 of Essential Commodities Act. It is nobody s case that the said Act is not Central act. The tariff heading 1701.31 is applicable in the cases in hand. We find that the first appellate authority has correctly set out the reasonings for setting aside the orders in original. - issue is covered by the judgement and order of the Tribunal in the case of Perambulur Sugar Mills (2009 (11) TMI 767 - CESTAT CHENNAI) - impugned orders are correct and legal and there is no infirmity in them. - Decided in favour of assessee.
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