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2019 (8) TMI 965 - HC - Central ExciseCENVAT Credit - duty paid on exempted goods - Classification of inputs - Shrink Sleeves received from M/s. Paper Products Pvt. Ltd. - classifiable under Chapter 39 heading 3920.19 of the Tariff Act, 1985 or under Chapter 40 heading 4901.90 of the Tariff Act, 1985? - HELD THAT:- The Tribunal in the case of PAPER PRODUCTS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, VAPI [2005 (9) TMI 133 - CESTAT, MUMBAI] held that ‘Shrink Sleeves’ had been correctly declared by M/s. Paper Products Ltd., as classifiable under Chapter 39 heading 3920.19 of the Tariff Act, 1985. Therefore, the ‘Shrink Sleeves’ which were inputs of the Respondents are chargeable to duty and not classifiable under Chapter 40 heading 4001.90 of the Tariff Act to attract ‘Nil’ rate of duty as urged by the Revenue. In view of the Revenue’s appeal to the Supreme Court in COMMISSIONER OF CENTRAL EXCISE, VAPI VERSUS M/S. THE PAPER PRODUCTS LTD. [2015 (9) TMI 467 - SUPREME COURT] upholding the classification of the inputs under Chapter 39 of the Tariff Act, 1985 as claimed by M/s. Paper Products Ltd., and not under Chapter 40 of the Tariff Act, 1985 as claimed by the Revenue. Appeal dismissed - decided against Revenue.
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