2019 (4) TMI 1331

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..... 18 meters - HELD THAT:- The Notification grants exemption from payment of duty on the goods certified by the authority stipulated in the Notification. In this regard, the required certificate is also on record only for quantity of 100 meters. As such, the excess quantity of 318 meters of cables, will be liable for payment of duty - appeal dismissed - decided against appellant. - Appeal No. Ex./2 .....

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..... d by the designated authority in the Ministry of Non-conventional Energy Sources, New Delhi, recommending grant of exemption. For the consignment in question, the appellant produced the required certificate for quantity of 100 meters of cables. But the Department found that they cleared the total quantity of 418 meters. Since the certificate as required under the Notification, was available only t .....

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..... fully perused the appeal records as well as Notification No.33/2005-CE dated 08.09.2005. The Notification grants exemption from payment of duty on the goods certified by the authority stipulated in the Notification. In this regard, the required certificate is also on record only for quantity of 100 meters. As such, the excess quantity of 318 meters of cables, will be liable for payment of duty. We .....

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