2007 (8) TMI 739 - AT - Central Excise

Benefit of N/N. 64/95-CE dt.16/3/1995 - withdrawal of warehousing facility - Held that - the benefit of notification cannot be denied in respect of warehoused goods, on withdrawal of warehousing facility, when the goods are otherwise exempted - appeal allowed - decided in favor of appellant.

Summary

The duty was confirmed against the appellant for the period when the warehousing facility was withdrawn. The benefit of exemption was not extended to the warehoused goods cleared to Navy/Coast Guard vessels. The Tribunal decided that the benefit of notification cannot be denied for warehoused goods when the goods are otherwise exempted. The impugned order was set aside, and the appeal was allowed with consequential relief.