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2009 (5) TMI 220 - CESTAT, CHENNAIRubberized tyre cord warp sheet of high tenacity yarn - classification under Chapter Heading 59.02 of the First Schedule to the Central Excise Tariff Act, 1985, or under Chapter Heading 59.06 - As regards the classification, in the light of Larger Bench decision in CCE, Bangalore v. Vikram Tyres Ltd., and the Apex Court’s decision in CCE, Goa v. M.R.F. Ltd., we hold that the goods in question falls for classification under Chapter Heading 59.06. The goods falling under this chapter heading do not attract levy of Additional Excise Duty. The benefit of captive exemption in terms of Notification No. 67/95 cannot be denied to the assessees for the reason that goods falling under Heading 59.06 are used captively in the manufacture of tyres which are leviable to Basic Excise Duty. - the appeal of the Revenue seeking denial of the benefit of Notification No. 67/95 is rejected and the appeal of the assessees seeking classification under Heading 59.06 is allowed.
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