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M/S Cords Cable Industries Pvt. Ltd vs Cce, Jaipur -I on 31 August, 2016 cites

M/S Paramount Communication Ltd vs C.C.E. Jaipur-I on 15 March, 2016

All the Conditions of Sl. No. 400 of customs notification has been fulfilled. The classification given under custom notification is not for a particular item by description but refers to project imports. In other words, the import item is identified by its usage rather than by its nature. Ld. Counsel relied on the decision of this Tribunal in Paramount Communication Ltd. vs. CCE, Jaipur-I vide Final Order No. 52166-52167/ 2016-Ex (DB) dated 23.06.2016 wherein it has been held that the assessee are eligible for exemption under the said Central Excise notification.
Custom, Excise & Service Tax Tribunal Cites 2 - Cited by 12 - Full Document

M/S. Om Metals Spml Jv Unit 2 vs Cce & St, Jaipur on 13 August, 2013

So in Om Metals SPML JV Unit 2 vs. CCE &ST, Jaipur  2013 (298) ELT 79 (Tri. Del.) the Tribunal held that there is no heading 9801 in Central Excise Tariff which is only in Customs Tariff. The goods manufactured in India cannot be classified under 9801, accordingly, denial of exemption on that ground is not tenable. Further, the Tribunal in Paramount Communications Limited vide Final Order dated 23.06.2016 examined the very same issue and held the denial of exemption on the ground of classification shown under Customs Notification is 9801 is not sustainable. The same ratio has been followed by the Tribunal in KEI Industries Limited vide Final Order No. 52371 / 2016 dated 01.07.2016.
Custom, Excise & Service Tax Tribunal Cites 2 - Cited by 9 - Full Document
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