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2017 (3) TMI 415 - CESTAT ALLAHABADClassification of goods - tents made of cotton - classified under Chapter sub-heading No. 630600 of CETA, 1985 or not? - benefit of N/N. 29/04-CE dated 09.07.2004 - Held that: - there is no dispute that the goods cleared by the respondent-assessee are falling under Chapter 63. There is also no dispute that said N/N. 29/04-CE dated 09.07.2004 provides exemption to all the goods falling under Chapter 61, 62 & 63 exempt goods of sub Heading No. 6307.10. There is no dispute that the tents cleared and referred by the said SCN did not contain any textile materials other than cotton - Therefore, the description of the goods covered by the said SCN matches with the entry in the said notification stating to be “cotton, not containing any other textile material" - goods were rightfully attracting 4% duty as provided by the said exemption under N/N. 29/04-CE dated 09.07.2004 - appeal dismissed - decided against Revenue.
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