9911796707
TMI Blog2017 (6) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... irst clearance of the said specified goods. Admittedly, there is no evidence that the appellant has filed the said declaration. In that circumstance, the Commissioner (Appeals) has rightly denied the benefit of exemption N/N. 50/03-CE except the goods falling under chapter heading 3304 - appeal dismissed - decided against appellant. - E/2577/2007, E/2512/2007 - FINAL ORDER NO. 60856-60857 - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leared the goods namely, Face Cream, Skin Fairness Cream, Hair Removal Cream, Anti Dry Skin Cream, Dry Skin Cream, Anti Dry Boroline Cream, Lip Guard Cream, V-John Make-up Foundation, Herbal Cold Cream, Turmeric Skin Cream and After Shave Lotion. The assessee in their declaration has mentioned that the goods falling under sub heading 3304 which covers beauty or make up preparations and preparati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and considered the submissions. 4. We find that it is not in dispute that the appellant has filed declaration in terms of Notification No.50/03-CE on 25.11.2004 and in the declaration the appellant has mentioned description specified under sub heading 3304 which implies that the goods under sub heading 3304 of the Tariff are to be manufactured by the assessee and the goods falling under Chapt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has no evidence of filing such declaration on 13.5.2005. In that circumstance, as per Notification No.50/03-CE, the assessee has not filed declaration before first clearance of the said specified goods. Admittedly, there is no evidence that the appellant has filed the said declaration. In that circumstance, the Commissioner (Appeals) has rightly denied the benefit of exemption notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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