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TMI Blog2020 (1) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... 01.12.2011 - HELD THAT:- As per the nature of contract, there is absolutely no doubt that MS pipes/ tubes manufactured at site for fabrication pile liners. Though the N/N. 3/2005-CE dated 24.02.2005, under serial No. 64 of the table appended thereto, grants exemption to all goods of Chapter heading 7308. However, by issue of N/N. 23/2011-CE (NT) dated 01.12.2011, under Section 11C of the Act with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 discharging Central Excise duty thereon. After investigation, a show cause notice dated 03.06.2010 was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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. Therefore, the appeal is taken up for disposal. 4. We find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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-CE (NT) dated 01.12.2011 issued under Section 11C of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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