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2018 (3) TMI 264 - AT - Central ExciseClassification of goods - Building Blocks, solid and hollow pavers made of cement/concrete - whether classified under CTH 68101190 or under CTH 68109990? - benefit of N/N. 10/2003 dated 1.3.2003 - Held that: - the classification of the impugned products manufactured by the respondent has been held to be under 68101190 against the classification alleged by the department to be under 68109990 - identical issue decided in respondent own case AEON’S CONSTRUCTION PRODUCTS LTD. Versus COMMISSIONER OF C. EX., CHENNAI [2009 (6) TMI 247 - CESTAT, CHENNAI], where it was held that the assessees are entitled to the benefit of concessional rate of duty under the relevant Notifications as rightly held by the lower appellate authority - appeal dismissed - decided against Revenue.
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