TMI Blog2018 (8) TMI 1443X X X X Extracts X X X X X X X X Extracts X X X X ..... be followed - the Lower Authorities were correct to hold that CRCA sheets, howsoever cut to size and used for manufacture of handset and coin operated phones, cannot be considered as parts, components and accessories of mobile handset including cellular phones - benefit rightly denied. The benefit of notification if it is not available at the first instant following the procedures laid down in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty under Central Excise (removal of goods at concessional rate of duty for manufacture of excisable goods) Rules, 2001 (herein after referred to as Rules) on the strength of requisite certificates issued for the purpose claiming benefit of Notification No. 06/2006-CE dated 01.03.2006 as amended. The Lower Authorities issued a show cause notice alleging that the appellant had wrongly availed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtificates procured the CRCA sheets issued after executing the general point with the surety. It is his submission that there is no dispute as to the fact that CRCA sheets were procured and used in the manufacturing of phones. Further he would submits that GSM pay phones for which CRCA sheets were used are to be considered as eligible for exemption under Serial No. 31 as the said sheets received b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial No. 31 of Notification No. 06/2006 on which reliance is placed by the Learned Counsel reads as under: 31. 8529 9090 Parts, components and accessories of mobile handsets including cellular phones Nil 3 The condition attached in the above reproduced Serial No. 31 is that procedures of Rules should b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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