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2018 (8) TMI 1666 - CESTAT CHENNAIRectification of mistake - Held that:- The Tribunal after careful consideration of the two alternate classifications for the products under Chapter 38 and Chapter 31 has ordered classification of the product under CETH 3101 0099. Since the above CETH carries 'nil' rate of duty during the disputed period, no liability is cast upon the appellant for the disputed period irrespective of the benefit of Notification No. 23/2003-CE - the final order is modified as: after the first sentence the following portion may be deleted:- “The claim for exemption under Notification No. 23/2003-CE, wherever duty is payable is not sustainable in view of violation of condition No. 3 (i) of the notification as discussed. Demand for differential duty, if any, will be applicable only for normal period.” ROM Application allowed.
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