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2018 (12) TMI 90 - AT - Central ExciseClassification of goods - Micro Cellular Rubber Blocks - Whereas the appellants have contended that they are manufacturing Blocks, Revenue’s contention is that the same are Sheets - Held that:- In any case and in any view of the matter even if the goods are held to be sheets, as contended by the Revenue, the same are exempted in terms of Sr. No.39 of Notification No.3/2005-CX dated 24/02/2005 as amended. In terms of the said Serial number sheets of Micro Cellular Rubber used in the manufacture of soles, heels or soles and heels combined for footwear attract nil rate of duty. The appellants have produced on record the affidavit of their customers indicating that the goods stand used by them in the manufacture of soles or heels or both, thus establishing the use of the goods leading to the consequential relief in terms of the Notification. It is seen that Revenue has not produced any contrary evidence to the effect that the goods were not used as soles or heels for footwear. As such, even if the goods manufactured by the appellant are held to be sheets, the same would be exempted in terms of N/N. 3/2005-CX. While considering an identical Notification, Tribunal observed that in the absence of any material on record to suggest that goods cleared by the assessee were not used for making heels and soles for footwear and even if the buyers used the goods for repair of footwear, the violation of condition of Notification cannot be presumed. The demand cannot be upheld against them - appeal allowed in toto.
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