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No excise duty exemption on Machine Dipped Match Splints if power was used in manufacture
Case Law Details
- Case Name
- Innasimuthu Package Vs Commissioner of GST & Central Excise (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Innasimuthu Package Vs Commissioner of GST & Central Excise (CESTAT Chennai)
The issue in all these appeals being the same, they were heard together and are disposed of by this common order.
2. In these appeals, the issue relates to applicability of exemption Notification No. 4/2006-CE dated 1.3.2006.at Sl. No. 72 which deals with the matches classifiable under Chapter 3605.00.10 or 3605.00.90. The same is extracted below:-
S. No.
Chapter
Description of excisable goods
Rate
Condition
72
36050010 Or 36050090
Matches or in relation to the manufacture of which none of ...
