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2016 (12) TMI 280 - AT - Central ExciseEligibility of exemption under N/N. 101/94-CE dated 04.05.1994 - manufacture of vapour corrosion inhibitor coated papers falling under subheading no. 4811.80 and VCI coated paper cartons falling under sub heading no. 4819.90 of Central Excise Tariff - Held that: - in the case of converted paperboard, clause four applies as both the lower authorities have not controverted the submissions of the appellants that the converted paper is to be used by the buyers for the intended purpose. As regards the demands raised on the ground that appellant had manufactured bags out of the converted papers hence not eligible for the benefit of notification, we find that the lower authorities have again misdirected themselves. It is seen from the samples produced before us that the said samples indicate that they are in the form of collapsible boxes or cases in which materials/items can be used as packing. In our view, the final product which is in form of collapsible boxes and cases will be covered under the notification number 101/94 - we hold that the appellant is eligible to avail the benefit of notification 101/94 CE for the products manufactured and cleared by them - appeal allowed - decided in favor of appellant-assessee.
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