Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 201 - AT - Central ExciseDuty liability of mercury - Excisability - Held that:- Mercury obtained through manufacture of caustic soda and cleared as such is liable to duty of Central Excise. In this regard, CESTAT Delhi’s decision in the case of Modi Alkalies & Chemicals Ltd. (2005 (4) TMI 113 - CESTAT, NEW DELHI ) also aptly reinforces Revenue's stand that the mercury cleared as such is liable to duty of Central Excise. - Decided against assessee
|