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2018 (7) TMI 1770 - CESTAT ALLAHABADClassification of goods - tents made of 'cotton' - classified under Chapter sub-heading No. 63062100 of CETA, 1985 or not? - benefit of N/N. 29/04-CE dated 09.07.2004 - Held that:- The issue is squarely covered by the decision in the case of COMMISSIONER OF CENTRAL EXCISE, LUCKNOW. VERSUS M/S A.R. POLYMERS PVT. LTD., FATEHPUR [2017 (3) TMI 415 - CESTAT ALLAHABAD], where it was held that the description of the goods covered by the said SCN matches with the entry in the said notification stating to be “cotton, not containing any other textile material", goods were rightfully attracting 4% duty as provided by the said exemption under N/N. 29/04-CE dated 09.07.2004 - appeal allowed- decided in favor of appellant.
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