Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 305 - CESTAT CHENNAIWaiver of pre-deposit of duty - Notification No.4/2006-CE, dated 01.03.2006 as amended by Notification No.10/2010-C.E., dated 27.10.2010 - Concessional rate of duty - Held that:- vide Circular No.60/95, dated 4th June, 1995 and Circular No.9/96-Cus., date 313.02.1996, it has been clarified that the benefit of exemption will be available to goods where the goods are squarely covered by the description even though the goods mentioned in the notification are not covered by the Chapter/Heading Nos./Sub-heading Nos. mentioned in the notification or if the Heading No. indicated against the description is ‘incorrect’. Board has clarified that the benefit of Notification would be extended on the basis of the description of the goods as mentioned in the Notification even though the goods mentioned in the Notification are not covered by Chapter/Heading Nos. mentioned in the notification. Prima facie, we find that in this case amended Notification No.4/2011-CE (supra) extended benefit of concessional rate of duty to the impugned goods, and the Boards clarification would not help the case of the applicant - Assessee directed to make pre deposit - Partial stay granted.
|