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M/s Enercon (India) Limited, Versus The Commissioner of Central Excise,

Grant of Exemption - The applicant has sought a ruling on the eligibility of the transformers for exemption from Central Excise duty in terms of Notification No. 6/2006-Central Excise dated 1st March, 2006 - The words parts and components imply something that which along with others make up a whole, one of the elements of which anything is made up - The scope of exemption has been restricted only to such devices or systems which have been specified in List 5 - Entry in Serial No. 84 uses the exp....... + More

 

 

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