Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 1850 - AT - Central ExciseBenefit of Concessional rate of duty - N/N. 29/2004-Cx - import of 100% cotton woven interlining materials falling under Chapter heading 5903 - Inasmuch as, the fabrics in question were sprayed with polymer based fusible material, the authorities entertained the view that the same are no longer cotton woven textiles - Levy of SAD - HELD THAT:- The Textiles Committee in their report had clearly stated that warp and weft of the fabric is 100% cotton. Coating the same with polymer based fusible material would not convert the character of the fabric inasmuch as, the said material is a mere coating and is not part of the fabric in question by way of any other textile materials. The exclusion from the benefit of notification would apply only if the fabrics in question are not made of cotton or are made of any other textile materials. Levy of SAD - HELD THAT:- The Revenue’s grievance that the goods in question were taken out of the Schedule of Additional Duties of Excise (Goods of Special Importance) Act, 1957 with effect from 8-4-2011 and as such, the reasoning of the appellate authority that the goods would be exempt from SAD as they were exempt from SIA, is not proper - Learned Advocate appearing for the appellant agrees with the contention of the Revenue and is not contesting the same. In that view of the matter, we hold in favour of the Revenue and set aside the said part of the Commissioner (Appeals) order vide which, he has held that SAD is not applicable. Appeal disposed off.
|