9911796707
TMI Blog2004 (4) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... inal No. 9/2003, dated 22-10-2003 passed by the Commissioner of Central Excise, New Delhi whereby the benefit of Notification No. 198/87-C.E., dated 28-8-1987 was disallowed in respect of the goods manufactured by the appellants. 2. The contention of the appellant is that as per the Notification, goods classifiable under Chapter Heading 94 are exempted from payment of central excise duty subject ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, they are not entitled to the benefit of Notification. 4. We find that the appellant produced the necessary registration certificate from the KVIC (Ministry of Industries, Government of India) to confirm that the unit is working according to the pattern and principles of KVIC and that the unit is being provided with financial and marketing help under KVIC scheme. During investigation. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule : Provided that - (a) such goods are genuine products of a village industry; and (b) such goods are marketed by or with the assistance of the Khadi and Vil lage Industries Commission established under the Khadi and Village Industries Commission Act, 1956 (61 of 1956); and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts of village industries and are marketed with the help of the Commission. Genuineness of this certificate is not disputed by the Revenue. In these circumstances, we find that denial of the benefit of Notification on the ground that goods manufactured by the appellant are not marketed by the KVIC is not sustainable. The impugned order is set aside and the appeal is allowed. - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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