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2017 (11) TMI 812 - AT - Central ExciseClassification of manufactured goods - job-work - respondents were of the view that their finished products fell under chapter 49, wherein the goods are not dutiable - Held that: - In the instant case, the subject receipts are nothing but the printed separate sheets, running in length, used by specific customer (Sahara) for a specified purpose - the very basis of the show-cause-notice that the finished products manufactured by the respondents are classifiable under Chapter 48 no longer exists - the order of the Ld. Commissioner (Appeals) impugned herein is correct and requires no interference - appeal dismissed - decided against Revenue.
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