Home Case Index All Cases Central Excise Central Excise + SC Central Excise - 2015 (11) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 967 - SC - Central ExciseRate of Duty - Classification of goods - classification of Cellulosic Spun Yarn - Classification under under Tariff Heading No. 18 III (i) or under heading 18 III (ii) - Held that:- CESTAT has rejected the contention of the Revenue that the yarn in question was manufactured out of fibres. The Department had relied upon certain test reports which have been rejected by the CESTAT holding that those test reports are not relevant as sample for it was drawn on April, 1985 and after that, there is no evidence on record to show that the goods formed part of the manufacture lot during the relevant period. - These are pure finding of facts arrived at by the CESTAT on the appreciation of material/ evidence on record. We do not see any question of law which arises for consideration - Decided against Revenue.
|