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2017 (4) TMI 942 - RAJASTHAN HIGH COURT

2017 (4) TMI 942 - RAJASTHAN HIGH COURT - TMI - Maintainability of appeal - project import - the subject issue is pending before the Apex Court in the case of M/s. Om Metals Spml Jv Unit 2 Versus CCE & ST, Jaipur [2013 (11) TMI 1361 - CESTAT NEW DELHI] - Held that: - Since the very subject issue is pending before the Apex Court, of which we have made a reference, we consider it appropriate to dispose of the instant appeal on the terms referred to supra and it will be open for the parties to move .....

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the ld.CESTAT in Appeal No.52166- 52167/2016 in the case of M/s.Paramount Communication Ltd. Vs. CCE, Jaipur and para-9 of the order of ld.Tribunal being relevant for the present purpose is reproduced ad infra:- We find that goods in question are classifiable under Chapter 85 of the Tariff. Under Central Excise Tariff there is no Heading 98.01 and which exists in Customs Tariff only. Since the goods manufacturede in India can not be classified under 98.01 of the Central Excise Tariff, denial of .....

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se allowed the exemption under Notification 6/2006, dated 1-3-2006 to the assessee. Reference can be made to another decision of the Tribunal in the case of Om Metals SMPL JV Unit 2 vs. CCE, Jaipur as reported in [2013 (298) ELT 79 (Tri- Del)]. We, therefore, hold that appellants are eligible for exemption under Notification 6/2006, dated 1-3- 2006 and accordingly set aside the impugned order and allow the appeal. It is informed to this court that the subject issue is pending before the Apex Cou .....

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