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2006 (12) TMI 161 - AAR - Central ExciseWhether the Proposed Product i.e. Indian Mouth Freshener to be manufactured will be classified as "Pan Masala" under CETSH 2106.9020? Whether all the duties discharged under Rule 8 of the Central Excise Rules, 2002 such as Basic Excise Duty [BED], Special Excise Duty [SED], National Calamity Contingent Duty [NCCD], Additional Duty of Excise on Pan Masala [AED (Pan Masala)] and Education Cess on the aggregate of duties discharged through Account Current [PLA] after mandatory utilization of available Cenvat credit under the Cenvat Credit Rules, 2002 at the end of the month, are eligible for exemption and refund as envisaged in Notification 56/2002-C.E. dated 14-11-02 as amended?"
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