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2018 (6) TMI 374 - CESTAT MUMBAIExemption to Sports Goods - benefit of N/N. 6/2006-CE dated 1.3.2006 - whether ‘Thrillers’ and ‘Climbers’ manufactured and cleared by the appellant are covered by the expression “Sports Goods” as used under N/N. 6/2006-CE dated 1.3.2006 and are eligible for exemption under the said notification? - Held that:- Identical issue decided in appellant own case M/S ARIHANT INDUSTRIAL CORPN. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, THANE [2016 (12) TMI 1382 - CESTAT MUMBAI], where it was held that The equipment used in children's playground are falling under the classification of sports goods falling under Chapter 9506 as per Bureau of Indian Standards. Therefore there is no doubt that the product in question that being equipment used in children's playground are sports goods - impugned goods eligible for exemption - appeal allowed - decided in favor of appellant.
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