https://www.taxtmi.com/caselaws?id=360345 The Appellate Tribunal CESTAT MUMBAI clarified the interpretation of duty rates for tissue paper under Notification No. 04/2006-CE. The appellant, a tissue paper manufacturer, was allowed to avail of the concessional rate of duty under serial number 91, despite the Revenue's objection. Relying on legal precedents, the Tribunal held that the appellant met the conditions for the concessional rate and was not obligated to opt for the Nil rate under serial number 90. Consequently, the impugned orders denying credit were set aside, and both appeals were allowed in favor of the appellant. en-us Fri, 09 Mar 2018 00:00:00 +0530 Wed, 16 May 2018 06:42:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360345 The Appellate Tribunal CESTAT MUMBAI clarified the interpretation of duty rates for tissue paper under Notification No. 04/2006-CE. The appellant, a tissue paper manufacturer, was allowed to avail of the concessional rate of duty under serial number 91, despite the Revenue's objection. Relying on legal precedents, the Tribunal held that the appellant met the conditions for the concessional rate and was not obligated to opt for the Nil rate under serial number 90. Consequently, the impugned orders denying credit were set aside, and both appeals were allowed in favor of the appellant. Case-Laws Central Excise Fri, 09 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360345