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 →

Commissioner of Central Excise, Pune-II Versus Abhishek Cotspin Mills Ltd.

2016 (8) TMI 979 - CESTAT MUMBAI

Exemption Notification 8/97 dated 1.3.1997 - eligibility for benefit - imported paper cones used for winding of yarn - Held that:- it is found that the Revenue has no case for more than one reason. Firstly, it is evidenced by the respondent that imported paper cones are packing materials by producing letter No. SEEPZ/Gov/187/96/02-03/305 dated 13.5.2003 that the paper cones are packing materials. When the Ministry of Commerce, another Ministry of Government of India, treats the paper cones as pa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f India has understood that paper cones are packing materials, and were permitted to import the same as such without payment of duty. - Decided against Revenue - Appeal No. E/2033/05-Mum - Order No. A/88084/16/EB - Dated:- 31-5-2016 - Mr. M.V. Ravindran, Member ( Judicial ) And Mr. Devender Singh, Member ( Technical ) Shri H. M. Dixit, Assistant Commissioner (AR), for appellant Shri V. B. Gaikwad, Advocate, for respondent ORDER Per M. V. Ravindran This appeal is directed against order-in-appeal .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

in India. It is the case of the Revenue that the respondent having used imported paper cones for winding of yarn is ineligible for the benefit of exemption Notification No.8/97 on the ground that the imported paper cones are raw materials. 5. Adjudicating authority held against the assessee; on an appeal, the first appellate authority reversed the decision and held that paper cones being packing materials, the benefits of Notification 8/97 as claimed by the assessee are to be extended, according .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

entire demand is hit by limitation. 8. On perusal of records, we find that the Revenue has no case for more than one reason. Firstly, it is evidenced by the respondent that imported paper cones are packing materials by producing letter No. SEEPZ/Gov/187/96/02-03/305 dated 13.5.2003 that the paper cones are packing materials. When the Ministry of Commerce, another Ministry of Government of India, treats the paper cones as packing material explicitly, it cannot be said that they are raw materials .....

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