Area-based exemption available based on substitution undertaken vide notification 34/2005 dated 30.09.2005

Commissioner of Central Excise Vs Black Gold Rubber (CESTAT Chandigarh) CESTAT Chandigarh held that area-based exemption vide notification No. 50/2003 dated 10.06.2003 is available as per substitution in the said notification vide notification no. 34/2005 dated 30.09.2005. Facts- The respondent is engaged in the manufacture of Tread Rubber, Cushion, Solution falling under Chapter 4006.10 and 4005.90 of the First Schedule to the Central Excise Tariff Act, 1985. The respondent filed a letter dated 13.08.2004 declaring that they are entitled to avail area based exemption under Notification No. 49...