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2018 (2) TMI 385 - AT - Central ExciseBenefit of N/N. 148/73 CE dated 21.07.73 - Veneered Particle Boards Commercial - Held that: - On a perusal of the Trade Notice No. 26/70 dated 21.02.1970, it has been clarified the position with reference to the N/N. 201/69 dated 16.08.1969 it is clarified that the tariff value is to be determined on the basis of the plywood. The Trade Notice has clarified that the Veneered Particle Board on which decorative plywood is pasted on either or both sides are to be assessed as though it consisted only of said plywood - the Trade Notice has not clarified the aspect of whether the Veneered Particle Board without the plywood will be eligible for such benefit - the reference to Trade Notice is not relevant to decide the issue before us. It is on record that some of the show-cause notices have cited Rule 10 for demand of the differential duty whereas the certain other show-cause notices have cited Rule 10A of the erstwhile Central Excise Rules, 1944. Appeal allowed - decided in favor of Department.
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