9911796707
TMI Blog2005 (2) TMI 610X X X X Extracts X X X X X X X X Extracts X X X X ..... anisation manufacturing and supplying intraocular lens. The appellants were selling goods at different prices to various categories of customers. With effect from 1-3-2002, the appellant paid duty at the rate of 4% on these lenses in terms of Notification No. 10/2002. This was an error since the goods in question were not liable to duty at all under the tariff. Notification No. 10/2002 was rescind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... od when duty was paid and thereafter. During the hearing of the case, ld. Counsel referred specifically to letter dated 5-3-2002 which stated as under : Sub : Levy of Excise duty on intraocular Lens by Govt. of India - Rates Reduced - Intimation - Reg. This is to inform that in view of Excise duty @ 4% on Intraocular Lens, with effect from 1-3-2002 as per Govt. of India, Notification No. 10/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Apex Court in the case of CCE v. Allied Photographics India Ltd. - 2004 (166) E.L.T. 3 (S.C.) in support of his contention. 3. I have perused the records and considered the submissions made by both sides. Ld. DR is right in his contention that uniformity of price before and after the assessment does not lead to inevitable conclusion that incidence of duty has not been passed on to the buyer ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
