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2018 (1) TMI 1379 - HC - Central Excise100% EOU - Valuation - cotton waste cleared to DTA sales - view of the Department is that sale value of cotton waste should be included in arriving at the eligible quantum of sale in DTA - Held that:- Learned Tribunal has rightly held that obtaining soft cotton waste in the course of carding and combing, ginning cotton does not amount to manufacture and no new product with distinct name, usage and character emerges - The cotton waste is exempted under Notification No.23/2003-CE without any condition. The Assistant Development Commissioner unconditionally exempted from duty. There is no merit in the present appeals and no substantial question of law arise in these appeals - appeal dismissed - decided against Revenue.
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