Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (3) TMI 948 - AT - Central ExciseDenial of benefit of exemption Notification No. 4/2006-CE dated 1.3.2006 at Sl. No. 72 - classification of matches - matches classifiable under Chapter 3605.00.10 or 3605.00.90? - appellants are independent manufactures - appellant purchased ‘machine dipped match splints’ and undertook box filling and packaging without the aid of power and then cleared at nil rate of duty - HELD THAT:- The issue as to whether the benefit of Notification No.4/2006-CE dated 1.3.2006 is available to the appellant has been decided by the decision of the Tribunal in the case of M/S SRI GANAPATHY PACKAGING VERSUS THE COMMISSIONER OF GST & CENTRAL EXCISE [2020 (2) TMI 1114 - CESTAT CHENNAI]. The said order was followed in the case of M/S. PUSHPA MATCH WORKS, M/S. AMSARANI MATCH WORKS, M/S. SELVI PACKAGING, M/S. ESTHAR MATCH WORKS, M/S. JOTHI MATCH WORKS, M/S. SREENIVASAN MATCH WORKS, M/S. SRI RAMAIYA MATCH INDUSTRIES, M/S. SRINIVASA MATCH WORKS, M/S. SOLAIAMMAL MATCH WORKS, M/S. NANDHINISHRI MATCH WORKS, M/S. BALAJI MATCH WORKS VERSUS COMMISSIONER OF GST & CENTRAL EXCISE [2023 (3) TMI 827 - CESTAT CHENNAI] - It was held by the Tribunal that appellants are not eligible for the benefit of exemption notification No.4 ibid. The appellant is not eligible for the benefit of exemption of the Notification. The impugned order does not require any interference - Appeal dismissed.
|