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2009 (3) TMI 436 - HC - Central ExciseReadymade garments- Exemption under Notification No. 12/2001-C.E. dated 1.3.2001- This appeal is filed against the order of the Tribunal cancelling the demand of Excise Duty in respect of clearance of readymade garments by the respondent assessee for the months of March and April 2001. The commodity enjoyed exemption from excise duty only up to 28-2-2001. Thereafter duty was made applicable to readymade garments sold under registered brand name. While exemption Notification 12/2001 was issued with effect from 1-3-2001 there was an exclusion therein whereby duty was payable on goods cleared under registered trade mark. While the application for trade mark registration was pending when the department levy duty. Tribunal has relied on the Trade Notice issued where accepting the position that pendency of the trade mark application is no guard to deny exemption and actual registration is required for charging duty for the clearance of the goods in brand name. we therefore dismiss the appeal.
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