Manufacture of High Security Registration Plates in Himachal Pradesh eligible for area based exemption

Real Mazon India Ltd Vs Additional Director General (Adjudication) (CESTAT Delhi)

CESTAT Delhi held that area based exemption in terms of Notification No.50/2003-CE dated 10.06.2003 available as manufacture of High Security Registration Plates is concluded in Himachal Pradesh only.

Facts-

The appellant, Real Mazon India Ltd, is a company engaged in the manufacture and sale of High Security Registration Plates and windshield stickers having its manufacturing unit at Trilokpur Road, Kala Amb, District Sirmour, Himachal Pradesh. The assessee entered into agreements with State Transport Commissioners for installation of HSRP Plates and windshield stickers on the vehicles sold in their States/Union Territories.

The Department opined that the appellants are manufacturing HSRP Blank and multi layer labels stickers in their unit in Himachal Pradesh, however, are transferring the same to the ESOs installed by the appellants in the States / UTs under challan without payment of Central Excise Duty.

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