Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (8) TMI 42 - AT - Central ExcisePictures and Frames - Classification – Gold plated nickel foil mounted on pictures, certificates and momentos and sold as divinity product. Product were classified through adjudicating order under sub heading 4901.90 of CETA and carrying nil rate of duty. Department seeking to classify under sub heading 83006.00. Held that- demand of duty and interest sustainable. But penalty not imposed. Manufacture- Pen holder, pen stand visiting card holders and jewellery boxes locally bought. In lying or over lying gold plated nickel foils on said article. Process under taken adding value but no new article emerge. Held that- impugned order holding no new article emerges. Held that- Impugned order holding no new product emerges as a result of in lying or over lying of gold plated nickel foils on said article sustainable.
|