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TMI Blog2023 (8) TMI 992X X X X Extracts X X X X X X X X Extracts X X X X ..... nly on the ground that the description of the impugned product is matching with the entry in the said notification. However, it is noted that there is no dispute that the appellant is manufacturing bagasse board which is covered by Sl. No. 82 of Notification No. 6/2006. No evidence and reason has been produced by the department regarding the dispute that as to why the product manufactured by the respondent cannot be called as bagasse board - it is found that the impugned goods are eligible to get exemption without any condition under these two notifications. The respondent cannot be compelled to opt for a notification which has higher duty liability. The Hon ble Supreme Court in various decisions held that the assessee can claim a notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... NICAL) Shri K.P. Shah, Assistant Commissioner(AR) for the Appellant Shri Hiren J Trivedi, Advocate For the Respondent ORDER This appeal has been filed by revenue against Order-in-Original No. AHM-CEX-003-COMMR-017-13 dated 19.03.2013 passed by the Commissioner of Central Excise, Ahmedabad-I. 1.2 Brief facts of the case are that the respondent are engaged in the manufacture of Plain Bagasse Board and Prelam Bagasse Board falling under Chapter 44109090 and 44101190 respectively of the Central Excise Tariff Act, 1985. They had filed ER -3 return for the quarter ending December 2010 and March 2011 and ER-1 return for the month of April 2011 claiming exemption from payment of Central Excise Duty under Sr. No. 82 of Notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eneficial notification should be allowed to the assessee citing various court rulings. It is undisputed facts that the finished products manufactured by the assessee fall under Chapter heading 4410. It is also clear that the assessee has been manufacturing plain bagasse board and prelam bagasse as a raw material. The description provided in Sr. No. 87 to Notification No. 4/2006 CE of 01.03.2006, as amended, clearly says that if the plain or pre-laminated board is made from sugarcane bagasse, it would have a rate of duty@ 8%. The description and the words in the notification are quite plain and unambiguous. 2.1 He further submits that Rule 3(a) of the General Rules, prescribed to the First Schedule of the Central Excise Tariff Act, 1985 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssor of Retail Management, New York University, published by Fairchild Publication, Inc New York. Moreover, the said order of the High Court in SCA numbered 1625 of 2012 has been appealed before the Supreme Court (SLP (Civil) SC numbered 1625 of 2012 has been appealed before the Supreme Court (SLP (Civil) CC Numbered 8380 of 2013). Therefore, the decision in this case has no precedence value. In support, he placed reliance of the following decisions: Union of India Vs. West Coast Paper Mills Ltd. 2004 (164)ELT 375 (SC). Commissioner of Central Excise, Belgaum Vs. Vasavadatta Cement 2008(087). 3. Shri Hiren J Trivedi, Learned Counsel, for the respondent supported the finding of the impugned order and submits that it is sett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on which has similar description, but with conveyance of amplified meaning. While Notification No. 4/2006-CE dated 01.03.2006 state about sugarcane Bagasse Board, Notification No. 6/2006-CE dated 01.03.2006 state for any Bagasse Board. This leads to infer that the later Notification include the former as far as Bagase is concerned i.e. not only sugarcane but any other Bagasse from other agri-waste is included. It is crystal clear that any finished goods products from bagasse can avail exemption under Notification No. 6/2006-CE dated 01.03.2006. 3.3 He also argued that Hon ble High Court of Gujarat in SCA No. 1667/2012, 2997/2012 and 1625/2012 have rightly ruled that NIL rate was available under Notification No. 6/2006-CE dated 01.03.2006 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 100% wood free plain or pre-laminated particle or fibreboard, made from sugarcane bagasse or other agro waste 8% - Entry (Sr. No. 82) of Notification No. 6/2006-CE dated 01.03.2006. Sr. No. Chapter or heading or subheading or tariff item of the First Schedule Description of excisable goods Rate Condition No. 82 Any Chapter (i)Cement bonded particle board. (ii) Jute particle board (iii) Rice husk board (iv) Glass-fibre reinforced gypsum board (GRG) (v) Sisal fibre boards (vi) bagasse board NIL ..... X X X X Extracts X X X X X X X X Extracts X X X X
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