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2018 (1) TMI 616 - AT - Central ExciseWhether appellant are entitled to claim the benefit of nil rate of duty in respect of paper products classified under Heading 4801.00 of the Schedule to the Central Excise Tariff Act, 1985? - Held that: - the issue is squarely covered by the ruling of this Tribunal - Northern Bench, New Delhi in the case of Nichiketa Papers Ltd. Versus commissioner of Central Excise, Chandigarh-I [2004 (5) TMI 114 - CESTAT, NEW DELHI], where it was held that the appellant should be treated as having been included in the Schedule w.e.f. 23-12-1999 for the purpose of the benefit of Nil rate of duty under the schedule to the Central Excise Tariff Act - appeal allowed - decided in favor of appellant.
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