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2016 (6) TMI 1016 - CESTAT CHENNAI

2016 (6) TMI 1016 - CESTAT CHENNAI - 2016 (338) E.L.T. 315 (Tri. - Chennai) - Claim of exemption - manufacturer of industrial valves - conventional energy device or non-conventional energy device - Notification No.6/2002-CE dt. 1.3.2002 - Held that:- The grant of fiscal benefit being allowed to non-conventional energy device/system specified in List No.9 appended to the notification does not bring the appellant to the ambit of the notification to claim exemption. Appellant’s submission would hav .....

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Member and Shri V. Padmanabhan, Technical Member Shri M. Kannan, Advocate For the Appellant ShriL. Paneerselvam, AC (AR) For the Respondent ORDER It is admitted facts of the appellant that it is a manufacturer of industrial valves which can be used by various industries in different products and on different quantities. 2. Under conception that impugned valves is a non-conventional energy device, appellant claimed duty exemption under Notification No.6/2002-CE dt. 1.3.2002. On such admitted fac .....

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Heard both sides and perused the record. 6. For convenience of reading, it would be proper to reproduce relevant paragraph of exemption notification which reads as under :- Effective Rates of duty for specified goods of Chapters 1 to 96 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods of the description spec .....

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(hereinafter referred to as the First Schedule) to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table; and (b) from so much of the Special duty of excise leviable thereon under the Second Schedule (hereinafter referred to as the Second Schedule) to the Central Excise Tariff Act, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (5) of the said Ta .....

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