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2017 (4) TMI 1127 - AT - Central ExciseBenefit of N/N. 20/99 - use of imported goods for intended purpose - import of “Fibre Glass Roving” at concessional rate of duty for the manufacture of Telecommunication Grade Fibre Reinforced Plastic Rods - Held that: - the said Fibre Glass Roving has been used in the manufacture of Telecommunication Grade FRP which comes into existence while being extruded along with copper conductor through the bath of PVC Compound and in this process FRP and Telecommunication Cable i.e. PVC Drop Wire comes into existence simultaneously which are used in the telecommunication. Thus, the condition of the N/N. 20/99 was fulfilled - the assessee-Respondents were entitled for the exemption - appeal dismissed - decided against Revenue.
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