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2015 (10) TMI 1832 - CESTAT NEW DELHIDenial of exemption claim - Classification of goods - Held that:- For availing the exemption Notification Nos. 49/2003-C.E. and 50/2003-C.E., filing of the declaration in prescribed format to Assistant/Deputy Commissioner, with a copy to the Superintendent of Central Excise is mandatory and as the exemption is applicable only from the date of filing of the declaration, in our view, this condition for availing the exemption has been substantially complied with by sending the declaration to the jurisdictional Superintendent of Central Excise about which there is no dispute. The jurisdictional Superintendent could have passed to the Assistant Commissioner’s office and just because the copy of the declaration was not sent by the assessee to the jurisdictional Assistant Commissioner/Dy. Commissioner, the exemption cannot be denied. As regards the second objection that the Tariff Heading mentioned in the declaration is 8517 50 30 while there is no such Tariff heading, in our view this is a clerical mistake as there is no dispute about the description and nature of the product being manufactured and on the basis of the description, the product would be classifiable as “Data Processing Machine” under Heading No. 8474 which are covered by the exemption Notification No. 49 - 50/2003-C.E. Just on account of some clerical mistake in mentioning of the sub-heading, the benefit of the exemption notification cannot be denied. - Decided in favour of assessee.
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