Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2004 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (1) TMI 244 - AT - Central ExciseExtract: ....... for specified purpose and, if, the goods are not used for specified purpose, goods are liable to duty. In this situation, the goods cleared under Chapter X Procedure cannot be said to be exempted from whole of the duty or are chargeable to Nil rate of duty. In view of the above discussion, the impugned order is set aside and the appeal is allowed.
|