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2018 (2) TMI 710 - AT - Central ExciseEligibility of concessional rate of duty on domestic clearances - whether ‘barium chloride’ and ‘corundum sand’ are raw materials and not consumables? - similar issue decided in appellant own case Premium Tools Pvt Ltd, Sham Chandrakant Keluskar Versus Commissioner of Central Excise & Customs, Nasik [2017 (1) TMI 290 - CESTAT MUMBAI], where it was held that The context of the exemption afforded to materials imported by ‘export oriented units’ and the condition stipulated for eligibility to excise duties, instead of half of the aggregate of duties of customs, that ‘raw materials’ be domestically procured does not permit the latitude of treating ‘consumables’ as ‘raw materials.’ - appeal allowed - decided in favor of appellant.
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