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Super Cassettes Industries Ltd. Versus C.C.E., NOIDA

2016 (8) TMI 446 - CESTAT ALLAHABAD

Classification - worn out Silver targets - Whether to be classifiable under Chapter Subheading No. 7101.80 attracting 16% rate of duty as per Department or under Chapter Subheading No. 7101.31 which attracts NIL Rate of Duty - Held that:- the decision of Tribunal in the case of OEN (I) Ltd. Vs. CCE Cochin [1997 (7) TMI 249 - CEGAT, NEW DELHI] is squarely applicable to the present case where the remnants of silver strips have lost only their original shape and the remaining portion after being pu .....

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cting NIL rate of duty. - Decided in favour of appellant - E/1060/2007-EX(DB), E/ 1061/2007-EX(DB) - Final Order No. 70261 to 70262/2016 - Dated:- 10-6-2016 - Shri Anil Choudhary, Member (Judicial) and Shri Anil G, Shakkarwar Member (Technical) Present for the Appellant : Shri Atul Gupta, Advocate Present for the Respondent: Rajeev Ranjan (Joint Commissioner) ORDER The above appeals are filed by M/s Super Cassettes Industries Ltd. and its Director against Order-in-Appeal No. 8-9/CE/NOIDA/2007 da .....

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Silver bullion. 3. Appellants were issue with Show Cause Notice No. IV-CE(9)CP/101/03/1427 dated 05.8.2007 wherein the department contended that said silver bullion remnant of silver targets is scrap of silver classifiable under Chapter Subheading No. 7101.80 attracting 16% rate of duty and alleged that the appellant mis-classsfied the same under Chapter Subheading No. 7101.31 which attracts NIL Rate of Duty. The said show cause notice had proposed demand of Central Excise duty for ₹ 10,3 .....

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in-Original dated 28.11.2005 appellants preferred appeal before Commissioner (Appeals). Ld. Commissioner (Appeals) decided the said appeal through impugned order wherein he has held that the remnant of Silver Targets was containing Silver of 97% to 98% on the basis of test conducted by the Department and it is worn out. Therefore, he has upheld the Order-in-Original However, he has directed that the sale proceeds should be treated as cum duty value and duty liability needs to be reworked. 4. The .....

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r appellants has contended that there is no basis to classify the said worn out Silver Target under chapter sub-heading 7101.80 which has purity of 99.9% and which are not subject to any process and during the manufacturer of Compact Disc. silver from the said silver target gets depleted and the classification of new silver targets and Silver Targets after depletion of silver from it cannot be different. The worn out Silver Target is rightly classifiable under chapter sub heading 7101.31 attract .....

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