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2018 (8) TMI 1443 - AT - Central ExciseBenefit of N/N. 06/2006-CE dated 01.03.2006 as amended - CRCA sheets obtained without payment of duty - Held that:- The condition attached in the Serial No. 31 of Notification is that procedures of Rules should be followed - the Lower Authorities were correct to hold that CRCA sheets, howsoever cut to size and used for manufacture of handset and coin operated phones, cannot be considered as parts, components and accessories of mobile handset including cellular phones - benefit rightly denied. The benefit of notification if it is not available at the first instant following the procedures laid down in the said Rules, will not entitle the appellant herein the exemption of the duty paid on CRCA sheets. Appeal dismissed - decided against appellant.
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