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2017 (3) TMI 988 - AT - Central ExciseClassification of sugar - The appellant had cleared sugar at ‘levy’ rate which was sought to be denied by central excise authorities - Held that: - the distinction between the rival entries is the invoking of the Essential Commodities Act, 1955 compelling manufacturer to comply with direction of the Central Government. The impugned order admits that appellant had no choice but to supply sugar, that was otherwise to be sold as ‘free sale’, as ‘levy sugar.’ In such circumstances, the sale by the appellant cannot but be under ‘levy’ category. The arguments advanced in impugned order would not be relevant in this context - reliance was placed in the case of Commissioner of Central Excise, Pune - II v. Daulat SSK Ltd & others [2015 (11) TMI 364 - CESTAT MUMBAI], where it was held that Clearance of free sale sugar by the respondent sugar factories are as per the direction and order of the State or the Central Government, which is covered under the tariff heading number 1701.31 and the Central Excise duty is payable as per the tariff entry. Appeal allowed - decided in favor of appellant.
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