TMI Blog2021 (10) TMI 1341X X X X Extracts X X X X X X X X Extracts X X X X ..... on i.e. Exemption to capital goods imported to use by IT/Electronic industry, since the appellants factory is not a IT/Electronic industry therefore as per the heading of the notification, they are not eligible for exemption - HELD THAT:- The exemption was denied merely on the basis that heading of the notification given by the publisher is of Exemption to the goods of IT/Electronic industry an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal No. 10058 of 2020 - Final Order No. A/12469/2021 - Dated:- 25-10-2021 - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON'BLE MEMBER (TECHNICAL), MR. RAJU For the Appellant : Shri Amal Dave, Advocate For the Respondent : Shri. Dharmendra Kanjani, Superintendent (AR) ORDER RAMESH NAIR The issue involved is that whether the appellant s import of goods namely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation there is no such conditions that the exemption is available to only IT/Electronic Industry. He submits that so long the imported goods and finished goods is covered under the table the exemption is available to the assessee. He submits that the budget speech or the heading which is given by the publisher of the Excise Law Times (Centax Publication) is not a part of the notification. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both the sides and perused the records. We find that the exemption was denied merely on the basis that heading of the notification given by the publisher is of Exemption to the goods of IT/Electronic industry and also on the basis of budget speech. We find that the heading is not a part of the notification however, the goods imported by the appellant is squarely covered under the table given in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
