9911796707
TMI Blog2020 (1) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... ant-Revenue None for the Respondent- Assessee ORDER RAMESH NAIR : The appellant are engaged in the manufacture of MS Pipes falling under Chapter heading 73053190 of the First Schedule to the Central Excise Tariff Act, 1985 at 12th cargo berth site of Kandla Port Trust, Kandla. The appellant is manufacturing Pipes on behalf of M/s. ITD Cementation India Limited on job work basis but not dischar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... separate products. MS Pipes/ Tubes manufactured and cleared by the appellant is an intermediate product for Pile Liners and therefore, is not exempted. He submits that as per amending Notification No. 41/2011-CX dated 18.11.2011, the entries of heading 7305 will be exempted only from 18.11.2011. 3. None appeared on behalf of the Respondents despite several notices on the earlier occasion. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, by issue of Notification No. 23/2011-CE (NT) dated 01.12.2011, under Section 11C of the Act with retrospective effect, the goods falling under Chapter heading 7305 are clearly exempted. Therefore, the contention of the Revenue, in the grounds of appeal that the goods become exempted as per the amending Notification 41/2011-CE dated 18.11.2011, is not relevant in view of Notification No. 23/2011 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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