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2017 (2) TMI 766 - AT - Central ExciseSSI exemption - captively consumed castings - exemption under N/N. 1/93-CE - Held that: - irrespective of the value of such captive clearance the said clearances remain duty free if they are consumed captively - M/s. WPPL has clearly shown that they have been claiming the said SSI exemption during that period and no challenge to that was made - M/s. WPPL was entitled to claim SSI benefits and the goods captively become exempt by virtue of the said exemption. Classification - gun metal castings - classifiable under chapter 74 or under chapter 84? - Held that: - the cast iron and goods remain classified under chapter 74 unless certain machining is done however as the goods emerged from the castings process they remain under chapter 74 - In view of exemption to the goods for the entire period under various notifications, the classification of the goods becomes irrelevant. Appeal disposed off - decided partly in favor of appellant - matter regarding refund is remanded to the original adjudicating authority.
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