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TMI Blog2024 (11) TMI 1177X X X X Extracts X X X X X X X X Extracts X X X X ..... ctured by the appellant must undergo any process other than cold rolling - when the description of goods in the exemption entry to be a condition that the Pattis and Pattas should be subjected to any process other than cold rolling and in absence of any process whether the appellant is eligible for exemption? HELD THAT:- This issue has been clarified by the Board whereby it was clarified that even if no process is carried out on Pattis and Pattas, the exemption is available. This issue has been considered in detail relying on the said Circular in case of MULTI METAL INDUSTRIES; MORE METAL INDUSTRIES HAJARILAL RAMCHANDRA SHARMA VERSUS C.C., AHMEDABAD [ 2023 (10) TMI 1457 - CESTAT AHMEDABAD] where it was held that ' In the present case th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er process was carried the exemption is not available to the Pattis and Pattas in the case of assessee. 2. Shri Nirav Shah learned counsel appearing on behalf of the assessee at the outset, submits that very same issue has been considered by this Tribunal in the case of Multi Metal Industries vide final order No. A/12245-12247/2023 dated 11.10.2023 wherein considering the board circular which has clarified the dispute raised in the present case, the Tribunal has held that the assessee is eligible for exemption Notification. 3. Shri R.K. Agarwal learned (Superintendent) appearing on behalf of the appellant reiterates the findings of the impugned order. 4. We have carefully considered the submission made by both the sides and perused the reco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion Sr. No 203 subject to falling under Chapter heading 7219 or 7220. In the present case the goods in question is hot rolled Patta or Patti falling under Chapter 72201290. The hot rolled Pattas and Pattis are undisputedly does not undergo the process of cold rolling therefore, irrespective of any other process carried out to manufacture HR Pattas and Pattis , the exemption is clearly admissible to such goods. This very issue has been considered in the Central Excise Tariff Conference by the Central Board of Excise and Customs wherein by Instruction F. No. 96/85/2015-CX.I dated 07.12.2015 the following clarification was issued. B10 - Ahmedabad Zone - Scope of Exemption to annealed Hot Rolled Patta Patti of Chapter 72 under Sr. No. 203 of N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Had the intention been to exempt hot rolling process too, then it could have been clearly mentioned along with annealing and pickling. Discussion Decision The conference examined the tariff heading involved, exemption notification and the clarification issued by TRU and concluded that clarification was clearly worded with no room for doubt. All processes prior to cold rolling are eligible for exemption from duty under sr. no. 203 of notification no. 12/2012-CE dated 17.03.2012. It appeared that the view of the zone was premised on the interpretation that the expression patties and pattas do not include stainless steel flats. There is no reason for such interpretation as the expression patties and pattas have to be understood in terms of g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra). Moreover, since the appellant firm is eligible for exemption notification, there is no question of penalty. 4.5 As per the above discussion and finding, we are of the considered view that the appellant are legally eligible for exemption Notification No. 12/2012- CE (203) and consequential demand of excise duty cannot be sustained 5. Accordingly, the impugned orders are set aside. Appeals are allowed with consequential relief, if any, in accordance with law. From the above decision, it can be seen that very identical issue involved in the present case as well in the case cited above. Therefore, the ratio of the above judgment is directly applicable in the present case. Accordingly, the impugned order in the assessee s appeals are set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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