Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

M/s Cosmos Electrodes Pvt Ltd, M/s Konark Electrodes Versus Commissioner of Central Excise, Indore

2016 (1) TMI 473 - CESTAT NEW DELHI

Import of rutile welding grade - benefit of Notification No. 4/2006-CE for the purpose of CVD - Held that:- Notification No. 4/2006-CE inter-alia unconditionally exempts ores falling under chapter heading 2601 to 2617. - It is seen that nowhere in th .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ecessary that for the goods to be classified as ores they have to be necessarily intended for metallurgical purposes. From this it axiomatically follows that there was no basis for the lower authorities to deny the benefit of Notification No. 4/2006- .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

- Dated:- 4-11-2015 - G Raghuram, President And R K Singh, Member (T) For the Appellant : Shri Manish Saharan, Adv For the Respondent : Shri Amresh Jain, DR ORDER Per R. K. Singh This appeal has been filed against order-in-appeal dated 12.02.2009 wh .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Penalty of ₹ 1,000/- was also imposed. The facts of the case, in brief, are as under: The appellant imported rutile welding grade and claimed benefit of Notification No. 4/2006-CE for the purpose of CVD. The lower adjudicating authorities held .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

oods imported by it were classified under heading 26.14 of Customs Tariff and Chapter Note-2 of Chapter 26 of Customs Tariff in no way implies that the goods would not be categorised as "ore" for the purpose of Notification No. 4/2006-CE. 3 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

" for the purpose of granting exemption Notification No. 4/2006-CE. 4. We have considered the contentions of both sides. We find that Notification No. 4/2006-CE inter-alia unconditionally exempts ores falling under chapter heading 2601 to 2617. .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

als of heading 2844 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Heading 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

26140031. Heading 2614 is reproduced below: "Chapter heading 2614 covers -Titanium ores and concentrates. 261400 - Titanium ores and contrates 2614 00 10 - Limenite, unprocessed 261400 20 - Liminite, upgraded (beneficiated limonite including lim .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version