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2018 (11) TMI 293 - AT - Central ExciseManufacture - process of manufacture of printed plastic pouches and printed laminated plastic films, out of films purchased from the market - NIL rate of duty under Tariff Item No.4911 of the Central Excise Tariff Act, 1985 - Held that:- The issue is no more res-integra and is decided in the case of M/S ESSAR PACKAGING PVT. LTD. & SHRI ATUL GOEL VERSUS COMMISSIONER OF CENTRAL EXCISE AND S.T., ALLAHABAD [2017 (6) TMI 368 - CESTAT ALLAHABAD], where it was held that The printed poly films do not attract Central Excise duty, further till 09.05.2008 laminated printed poly films did not attract Central Excise duty. Further, wef. 10.05.2008, printed laminated poly films fall under Tariff Item No.4911 and attract nil rate of duty. Demand set aside - appeal allowed - decided in favor of appellant.
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