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2018 (12) TMI 154 - AT - Central ExciseConcessional rate of duty - manufacture of Usha brand Sewing Machine Heads - benefit of N/N. 01/2011-CE dated 01.03.2011 claimed - benefit of notification denied on the ground that the said Sewing Machine Head was having fly wheel with a groove and that groove could facilitate attachment of electric motor to the said Sewing Machine Heads - Held that:- It is understood from the wording of entry that if Sewing Machine are cleared in such a manner that they are not operated with electric motors then such Sewing Machines are cleared from the factory of manufacturer, thus they are eligible for the benefit of N/N. 1/2011-CE dated 01.03.2011 as amended by N/N. 8/2014-CE dated 11.07.2014. It is undisputed fact that the appellants were manufacturing only Sewing Machine Heads which were cleared without any electrical control or electric motor - appellant were eligible for the benefit - appeal allowed - decided in favor of appellant.
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