https://www.taxtmi.com/caselaws?id=75502 The Tribunal concluded that non-portable bag closer machines and industrial sewing machines with externally connected motors are eligible for exemption under Notification No. 6/2002. However, portable bag closer machines with integral motors do not qualify for the exemption. The liability for excise duty on crank shafts and waste & scrap was upheld, but the eligibility for SSI exemption requires reconsideration. Penalties imposed by the Commissioner were set aside due to the complexity of classification and exemption issues. The case was remanded for reassessment of SSI benefits and duty liability. en-us Fri, 28 Aug 2009 00:00:00 +0530 Tue, 20 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75502 The Tribunal concluded that non-portable bag closer machines and industrial sewing machines with externally connected motors are eligible for exemption under Notification No. 6/2002. However, portable bag closer machines with integral motors do not qualify for the exemption. The liability for excise duty on crank shafts and waste & scrap was upheld, but the eligibility for SSI exemption requires reconsideration. Penalties imposed by the Commissioner were set aside due to the complexity of classification and exemption issues. The case was remanded for reassessment of SSI benefits and duty liability. Case-Laws Central Excise Fri, 28 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75502