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2017 (2) TMI 896 - AT - Central ExciseBenefit of N/N. 4/97-C.E. dated 1-3-1997 - paper cutter - classified under Sr. No. 184 as ‘Pencil Sharpeners and blades thereof’ falling under Chapter Heading 82 of the Central Excise Tariff Act or otherwise - Held that: - the product is in the shape of blade, which is covered by plastic shell. The said blade can be taken out from plastic shell by use of button. The blade is divided into number of segment and each segment can be snapped off after use. While the said snap off cutter can also be use for sharpening the pencil, it has multiple uses - The N/N. 4/97-C.E. exempt the pencil sharpener, whereas this blade cannot be considered as a pencil sharpener - benefit rightly denied - appeal dismissed - decided against appellant.
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