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2016 (9) TMI 885 - AT - Central ExciseSSI exemption - Notification No. 8/2003-CE dated 01.03.2003 - Refund claim - Central excise duty paid by mistake by including non ISI submersible pumps i.e. non BIS pumps in the overall turnover - Held that:- it is found that the notification is available to all goods of Chapter 84 except power driven pumps not conforming to BIS standards. We note that for the purpose of determining the first clearances upto an aggregate value not existing ₹ 150 lakhs the goods covered by the said notification only can be considered. Since non BIS pumps are not covered by the notification and the appellants submitted that they are clearing the same on payment of duty, the turnover of the same is not to be considered for arriving at the threshold exemption limit. - Decided in favour of appellant with consequential relief
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