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2009 (4) TMI 188 - CESTAT, AHMEDABADTextile and textile articles - In terms of Sl. No. 5A of Notification No. 29/2004-C.E., yarns of Chapter 54 procured from outside and subjected to any process by a manufacturer who does not have the facility in his factory for the manufacture of filament yarn as explained in the explanation given under the description of goods against Sl. No. 5A, are chargeable to duty @ 8% adv.). - Explanation given in the notification provides meaning of manufacture of yarn – manufacture of yarns to mean manufacture of filaments of organic polymers – benefit of notification not available – consequentially, it is held that the correct method of demanding differential duty would be to treat the total realization of the amount for the sale of texturised yarn in question as cum-duty price and arrive at the duty liability. – Further, since issue of exemption under notification ibid is contentious, interpretation of assessee is not perverse, penalties are set aside
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