9911796707
TMI Blog2015 (1) TMI 28X X X X Extracts X X X X X X X X Extracts X X X X ..... eld that GPC is emerging in the course of manufacture of imitation jewellery. - Decided against Revenue. - E/220/2005-Mum - Final Order No. A/240/2014-WZB/C-II(EB) - Dated:- 8-1-2014 - Shri S.S. Kang, Vice-President and P.K. Jain, Member (T) Shri Ahibaran, Additional Commissioner (AR), for the Appellant. Shri Gajendra Jain, Advocate, for the Respondent. ORDER Heard both sides. 2. Revenue filed the appeal against Order-in-Appeal passed by the Commissioner (Appeals) whereby a demand for the period April, 1999 to 28-2-2001 is dropped in view of Notification No. 84/2003-C.E. (N.T.), dated 31-12-2003 issued under Section 11C of the Central Excise Act, 1944. 3. Brief facts of the case are that respondents are engaged i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s arising during the course of manufacture of imitation jewellery. 6. The respondent submitted that Show Cause Notice was issued in October, 2001 treating GPC as intermediate product. The demand of duty is made on the ground that the final product i.e. imitation jewellery is exempted from payment of duty and GPC is an intermediate product which is liable to duty. Therefore, the respondents are liable to duty on the intermediate product which has gone into manufacture of the exempted goods i.e. imitation jewellery. The contention of the respondent is that now the Revenue wants to say that the same is not an intermediate product but it is an independent product which is liable to duty. The contention is that the grounds for filing the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old potassium cyanide. Then this solution is set for crystalization where 1 gm of GPC contains 0.68 gms of gold of 23 ct and 0.32 gms of potassium cyanide. The total process time involved in converting 23 ct gold to Gold Potassium Cyanide is approximately 5-6 hours. GPC so manufactured is used in the manufacture of imitation jewellery. The issue involved in this appeal is whether benefit of Notification No. 84/2003-C.E. (N.T.) is available to GPC. For ready reference the above Notification is reproduced below : Whereas the Central Government is satisfied that a practice was generally prevalent regarding levy of duty of excise (including non-levy thereof) under Section 3 of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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