9911796707
TMI Blog2007 (1) TMI 46X X X X Extracts X X X X X X X X Extracts X X X X ..... ntention and allow the appeal - Appeal No.E/1003/2005-NB(SM) - Final Order No. 639/2007-SM(BR)(PB), - Dated:- 5-1-2007 - [Order per] - The appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). In this case, the appellants are engaged in the manufacture of polyester monofilament yarn. Certain quantity of yarn was cleared at concessional rate of duty under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urposes. In case, the goods were not used for specified purpose, the recipient of such goods is liable to pay duty as per provision of Section 196 of Central Excise Rules. In the present case, as the appellant cleared the goods against CT-2 certificates issued by the Excise authorities in favour of the recipient of the goods and these certificates authorized the recipient to get the goods at conce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods were cleared to the manufacturer of slide fasteners under Notification No. 76/88—CE which provides less rate of duty on polyester monofilament yarn of DMT 2000/- used in the manufacture of slide fasteners and the procedure set out under Chapter X to be followed. As per provision of Chapter X Rule 192 of Rules provides that on application filed by the assessee and on furnishing of proper ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
