2014 (10) TMI 305

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..... notification are not covered by the Chapter/Heading Nos./Sub-heading Nos. mentioned in the notification or if the Heading No. indicated against the description is ‘incorrect’. Board has clarified that the benefit of Notification would be extended on the basis of the description of the goods as mentioned in the Notification even though the goods mentioned in the Notification are not covered by Chapter/Heading Nos. mentioned in the notification. Prima facie, we find that in this case amended Notification No.4/2011-CE (supra) extended benefit of concessional rate of duty to the impugned goods, and the Boards clarification would not help the case of the applicant - Assessee directed to make pre deposit - Partial stay granted.
Shri Pradip K .....

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..... avail concessional rate of duty on the Corrugated paper or paperboards pasted with duplex sheets on the outer surface prior to after 01.03.2011. The learned Counsel for the applicant submits that the Board vide F.No.354/342/2011/TRU, dated 24th Feb.12 clarified that the concessional rate of excise duty would be applicable on paper or paperboards, whether or not pasted with duplex sheets on the outer surface, subject to fulfilment of Condition No.12 of the said Notification It is contended that as per the Boards clarification, the applicant is eligible to avail benefit at concessional rate of duty even before the amended Notification No.4/2011-CE. On a perusal of the Boards clarification by letter dated 24.02.2012, we find that the lette .....

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..... ion would be extended on the basis of the description of the goods as mentioned in the Notification even though the goods mentioned in the Notification are not covered by Chapter/Heading Nos. mentioned in the notification. Prima facie, we find that in this case amended Notification No.4/2011-CE (supra) extended benefit of concessional rate of duty to the impugned goods, and the Boards clarification would not help the case of the applicant. So, we are unable to accept the contention of the learned Counsel. 7. Accordingly, we direct the applicant to make a pre-deposit of a sum of ₹ 1,00,000/- (Rupees One Lakh only) each Unit I and Unit II respectively, within a period of six week from today. Upon deposit of the said amount, pre-deposi .....

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