https://www.taxtmi.com/caselaws?id=51755 The Tribunal upheld the Commissioner (Appeals) decision, rejecting the Revenue's argument that M/s. Ray Ban Sun Optics India Ltd. was liable to pay 8% of the price of exempted goods under Rule 57CC of the Central Excise Rules, 1944. The Tribunal clarified that duty must be levied on inputs used for exempted final products, and since duty was paid on parts used in exempted products, it was incorrect to claim that inputs were used for exempted products. Therefore, the appeals were dismissed in favor of the Respondents. en-us Thu, 26 Dec 2002 00:00:00 +0530 Tue, 28 Sep 2010 10:28:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51755 The Tribunal upheld the Commissioner (Appeals) decision, rejecting the Revenue's argument that M/s. Ray Ban Sun Optics India Ltd. was liable to pay 8% of the price of exempted goods under Rule 57CC of the Central Excise Rules, 1944. The Tribunal clarified that duty must be levied on inputs used for exempted final products, and since duty was paid on parts used in exempted products, it was incorrect to claim that inputs were used for exempted products. Therefore, the appeals were dismissed in favor of the Respondents. Case-Laws Central Excise Thu, 26 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51755