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2023 (8) TMI 899 - SC ORDERIncorrect classification - Department was unable to make good its submission - HELD THAT:- Particularly in absence of the requisite evidence, the Tribunal ruled in favour of the respondent where it was held that As regards the duty demand on silver residue which is arising during the processing of the film, as per Chapter Note to Chapter 26, silver waste arising in the processing of cinematographic films stands excluded from Chapter 26 and are properly classifiable under Chapter 71 and during the material period, the silver residue was exempt from excise duty. Therefore, the excise duty demand in respect of silver residue also does not sustain. In view of the finding of fact with reference to the evidence, or want of evidence, as recorded by the Tribunal does not lead to any question of law worth consideration in this appeal. Appeal dismissed.
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