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2016 (12) TMI 1055 - AT - Central ExciseExemption under N/N. 6/2006 dated 01.03.2006 - product manufactured by the appellant are wood free plain or pre laminated particle or fiberboard, made from sugarcane bagasse or other agro waste - is the appellant eligible for benefit of N/N. 6/2006 or are eligible to concessional duty in terms of Sl. No. 87 of N/N. 4/2006-CE? - Held that: - the appellant is manufacturing bagasse board which is covered by Sl. No. 82 of notification no. 6/2006. No reason has been recorded as to why the product manufactured by the appellant cannot be called as baggasse board - the impugned goods are eligible to get exemption without any condition under these two notifications - The Hon’ble Supreme Court in various decisions held that the assessee can claim a notification which is more beneficial to them. Appeal allowed - decided in favor of appellant-assessee.
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