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2021 (12) TMI 240 - AT - Central ExciseDenial of benefit of notification no. 06/2011-CE dated 01/03/2011 - Concessional rate of duty - nickel perforated rotary screen classified under chapter heading 84405031 - HELD THAT:- Admittedly, in the case of COMMISSIONER OF C, EX., VAPI VERSUS HARISH INDUSTRIES ENGINEERS [2008 (1) TMI 60 - CESTAT AHMEDABAD] the dispute with regard to classification of product and in the case of COMMISSIONER OF CENTRAL EXCISE, JAIPUR VERSUS M/S. MEWAR BARTAN NIRMAN UDYOG [2008 (9) TMI 33 - SUPREME COURT], Hon’ble Apex Court has clarified that while interpreting exemption notification, one cannot go by rules of interpretation applicable to cases of classification under the tariff. Therefore, the said decision in the case of COMMISSIONER OF C, EX., VAPI VERSUS HARISH INDUSTRIES ENGINEERS [2008 (1) TMI 60 - CESTAT AHMEDABAD] is not applicable to the facts of the present case. We take a note of the fact that the appellant has classified the impugned goods under CTH 844250 which includes “Plates,cylinders and other printing components;”. The appellant is entitles for benefit of Sno. 41 in list 2 of notification no. 06/2011-CE dated 01/03/2011. Therefore, no demand is sustainable against the appellant - appeal allowed - decided in favor of appellant.
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