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2016 (8) TMI 198 - CESTAT KOLKATAClassification - Goods manufactured by the appellant made of plastic availing exemption under notification no.33/99-CE – appellate authority rejected claim contending goods falling under excise tariff heading 39.01 to 39.14 to be plastic material and claims appellant goods not to be plastic material falling under tariff heading 39.22 and 39.26 – Held that:– Chapter Notes/Section Notes given under the Central Excise Tariff Act, 1985 cannot be made applicable to interpret an entry contained in an exemption notification unless such exemption notification refers to some tariff headings in the body of the notification. - Similar view was taken by CESTAT, Delhi in the case of Kurlon Ltd. vs.- Commissioner of Central Excise, Meerut-I (2014 (4) TMI 334 - CESTAT NEW DELHI) while interpreting similar entry in Notification No.50/2003-C.E. dated 10.06.2003. There is no specification that plastic under Sl.No.13(IV) should fall under C.E.T.H 39.01 to 39.14 – appellant eligible to claim exemption – decided in favor of assessee.
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