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2009 (2) TMI 188 - AT - Central ExciseFlexible Dueling and Parts thereof - Exemption notification no. 6/2000 held that - This tariff 39.17 as can be seen in the Tariff Act, 1985, covers the goods namely tubes, pipes and hoses of plastics and their fittings (not parts). The product of the Respondents by whatsoever name it is called in trade parlance, has undisputably capability of conveying or distributing air which is a sort of gas and it was cleared from the factory of Respondents in the form of lay flat tube benefit of exemption available.
Issues involved: Classification of product for exemption under Notification No. 6/2000.
Analysis: The appeal was filed by the Revenue against the order-in-appeal passed by the Commissioner (Appeals) New Delhi. The key issue in this case revolved around whether the product "Flexible Ducting and Parts thereof" would qualify for exemption under Notification No. 6/2000. The authorities below had ruled in favor of the respondents, leading to the Revenue's appeal. Upon hearing both sides and reviewing the records, it was noted that Serial No. 67 of the Table appended to Notification No. 6/2000 provided a nil rate of duty on "Lay Flat Tubes" classified under heading 39.17. It was undisputed that the product in question was classifiable under sub-heading 3917.00 and was considered to be Lay Flat Tubes. The Commissioner (Appeals) examined the relevant tariff entry and exemption notification, concluding that the respondents were indeed eligible for the exemption benefit. The Commissioner's decision was upheld by the Appellate Tribunal, which found no reason to interfere with the order of the Commissioner (Appeals). Therefore, the appeal filed by the Revenue was rejected. The Tribunal concurred with the interpretation that the product fell under the category of lay flat tubing, meeting the criteria for exemption under the notification. In conclusion, the judgment centered on the classification of the product "Flexible Ducting and Parts thereof" under the relevant tariff entry and exemption notification. The decision favored the respondents, affirming their eligibility for the exemption benefit based on the interpretation of the product as lay flat tubing falling under the specified category.
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