Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 1200 - AT - Central ExciseSSI Exemption - classification of manufactured goods - Whereas the revenue has classified the appellants final product as “PU Foam Sheets” classifiable under Chapter Heading No.39211310 of First Schedule to Central Excise Tariff Act, which is not entitled to the SSI benefit in terms of N/N. 8/2003-CE dated 01.03.2013 - appellants have contended that the product being manufactured by them is “Waste Scrap Foam Sheet” and is properly classifiable under Tariff Heading No.39211900, which is eligible for the benefit of SSI N/N. 8/2003-CE - extended period of limitation. Held that:- The Appellate authority has simplicitor gone by the facts of pre dominance of PU polyurethane in the product as reported by Chemical Examiner. He has not gone through the other part of the said report which indicates that the sample is do different colours and also contains plastic material and also adhesives material - Apart from that, there is no rebuttal to the findings of the adjudicating authority that the appellant do not have the machinery to manufacture PU Foam and the manufacturing process adopted by them clearly show that what is being manufactured is Waste Foam Sheet. The Original Adjudicating Authority has also examined the raw materials required for the manufacture of PU Foam and has clearly come to a finding that no such material was purchased by the appellant from the market. Such evidences adopted by the Joint Commissioner, has not been considered by Commissioner (Appeals) and there is neither any finding on the same nor any rebuttal. The order of Original Adjudicating Authority restored - appeal allowed - decided in favor of appellant.
|