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2017 (8) TMI 779 - AT - Central ExciseWhether the imported resins used in the manufacture of polished granite is a raw material or consumable - 100% EOU - Notification No.8/97-CE dated 1.3.1997 - Interest - Penalty - Held that: - In the case of Gem Granites Vs. Commissioner of customs, Seaport (Import), Chennai - [2007 (5) TMI 101 - CESTAT, CHENNAI] wherein it was held that the Bench considered Notification No.23/03-C.E. as well. It also took into account the Development Commissioner1s clarification which was to the effect that the resins used by EOUs in the polishing of granite blocks were only consumables. We are in full agreement with the view taken by the co-ordinate Bench. Accordingly, it is held that the appellants did not use any imported ‘raw material’ in the manufacture of ‘polished granite slabs’ during the material period and hence were eligible for the benefit of concessional rate of duty under Notification No.23/03-C.E. ibid - Appeal allowed.
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