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2016 (12) TMI 1442 - CESTAT MUMBAIBenefit of N/N. 49/2008-CE(NT) - liquid cleaners - the goods were classifiable under Heading No.3402 but are not eligible for benefit of Notification, holding that there is a distinction between the descriptions appearing under the said Notification - Held that: - the issue is now squarely covered by the decision of the Tribunal in their own case Netway Home Products India P. Ltd. Versus Commr. of C. Ex., Bangalore-II [2016 (3) TMI 125 - CESTAT BANGALORE], where it was held that Sl. No. 40 does not cover organic surface active products, in liquid form and as such, their assessment to duty under Section 4A is not called for. The classification and eligibility to the exemption Notification needs to be reconsidered in each and every case, is a fallacious argument which needs to be rejected outrightly, and it has to be reiterated that the judgment of the higher judicial forum has to be followed unless they are set aside - appeal allowed - decided in favor of appellant.
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