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2016 (4) TMI 774 - AT - Central ExciseDemand of excise duty - Manufacture of parts of illuminated signs classifiable under sub-heading 9405.90 of the CETA, 1985 attracting duty @18% - Appellant argued that sheets printed by them do not have any lighting source attached to it, they are merely sheets for which printing is done whereas respondent argued that earlier in the case of appellants themselves, the goods have been classified under Tariff heading 9405.90 - Held that:- by relying on the decision of Hon'ble Supreme Court in the case of Classic Stripes Pvt. Ltd. vs. CCE, Mumbai [2000 (12) TMI 173 - CEGAT, MUMBAI], the demands for the subsequent period has been set aside. - Decided in favour of appellant
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