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2018 (11) TMI 671 - AT - Central ExciseClassification of goods - Nylon Twine - classification under erstwhile Tariff Item 68 and on introduction of Central Excise Tariff Act, 1985, as per the new schedule - Held that:- The product of the appellant namely, twine yarn was liable to duty under erstwhile Tariff Item 18 prior to 01.3.1986, hence, the appellants are not eligible to retrospective exemption during the relevant period. But, from the submission of the learned Advocate for the appellant and on going through the pleadings advanced in the appeal, we find that prior to 01.3.1986, the product twine yarn proposed to be classified by the Department under Tariff Item 68, whereas the claim of the appellant was under Tariff Item 18. Denying the benefit of retrospective benefit of the amendment to the appellant through the exemption Notification No. 271/86-CE dated 24.4.1986, for the period 1.3.1986 to 23.4.1986 on the assumption that duty was charged @ ₹ 4 per kg on the Nylon Twine yearn manufactured by the appellant prior to 1.3.1986 is without merit and contrary to the facts on record and beyond scope of the show-cause notice and hence cannot be sustained. Appeal allowed - decided in favor of appellant.
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