Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (2) TMI 156 - AT - Central ExciseManufacture of Terry Towels for Export – 100% EOU - The Appellants manufactured terry towels falling under Chapter 63 of Central Excise Tariff from yarn acquired free of duty against CT-3 certificate under Notification No.15/02-C.E. The condition for exemption in respect of the goods of Chapter 63 mentioned against S. No.17 of the table annexed to the Notification No.15/02-C.E. is that the same must have been made from woven textile fabrics, whether or not processed, on which appropriate duty of excise chargeable under Central Excise Tariff Act and AED (GSI) chargeable under Additional Duties, of Excise (GSI) Act, read with any exemption notification for the time being in force has been paid. Since prima facie the terry towels have not been made from the textile fabrics on which Central Excise Duty has been paid, the condition for exemption is not satisfied. – Exemption is not available - Board’s circular No. 125/36/95-CX., dt. 15-5-95 and 667/58/02-CX., dt. 26-9-02
|