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2017 (10) TMI 1432 - AT - Central ExciseConcessional rate of duty for goods falling under Chapter 56, made of cotton, not containing any other textile material - benefit of N/N. 29/2004-C.E., dated 9-7-2004 as amended by N/N. 7/2012, dated 17-3-2012 - Department was of the view that the goods manufactured by the appellant contained other textile materials along with cotton and hence, not entitled to take concessional rate of duty under the notification - period of dispute is July, 2008 to June, 2014 - Held that:- From the test results, it is found that the appellant has used raw materials in the form of cotton, not only cotton but also other fibres such as wool acrylic, etc. - In the finished goods also, the chemical examiner has recorded presence of acrylic polyester, wool, nylon and viscose mixed in cotton. The notification extends the concessional rate of duty only for goods of Chapter 56 if the goods are made of cotton not containing any other textile material - The test result has clearly shown that the finished goods manufactured by the appellant contain significant amount of fibres other than cotton also. Consequently the benefit of exemption will not be available to the appellant. Appeal dismissed - decided against appellant.
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