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2009 (5) TMI 415 - CESTAT, BANGALORENotification No. 10/2003, dated 1.3.2003- Mosaic Tiles- The appellants are engaged in the manufacture of various tiles mosaic tiles chequered tiles, paving tiles, inter locking tiles etc. Mosaic tiles are exempted from payment of Central Excise duty. Only for a brief period from 1-3-2002 to 28-2-2003 they were subjected to a concessional rate of duty of 4%.A show cause notice dated 25-10-2005 was issued for the period 1-4-2001 to 31-10-2004 alleging that the appellants did not manufacture mosaic tiles and therefore they would not be entitled for the benefit of the exemption. Held that- absence of evidence purchase of stone chips by assessee was immaterial. Impugned order were, in commercial sense, mosaic tiles entitled to benefit of Notification No. 10/2003-C.E., even though they were used for external application.
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