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2019 (12) TMI 714 - AT - Central ExciseArea based exemption - Classification of goods - resins - resins are captively consumed by the appellants namely Phenol Formaldehyde (PF), Urea Formaldehyde (UF), Melamine Formaldehyde (MF) used to manufacture plain and pre-laminated particle boards or laminates - whether classifiable under Tariff Heading 3909 or 3506 of the Central Excise Tariff Act or not? - benefit of N/N. 50/2003- CE dt. 10.06.2003. HELD THAT:- As it has been clarified by Ministry of Chemicals & Fertilizers, the said resins do qualify under Tariff Heading 3506 of the Central Excise Tariff Act; therefore, the resins in question, which are captively manufactured by the appellants having merit classification under Tariff Heading 3506 - The items classified under Tariff Heading 3506 are entitled for benefit of exemption Notification No. 50/2003-CE dt. 10.06.2003; therefore, the appellants are entitled to exemption under Notification No. 50/2003- CE dt. 10.06.2003 for the items in question which have been captively consumed by the appellants to manufacture laminates, plywood, boards etc. Therefore, no duty is payable by the appellants. Appeal allowed - decided in favor of appellant.
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