2004 (7) TMI 453

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....9 of the Central Excise Tariff Act, 1985. Before Commissioner, the appellant claimed the benefit of Notification No. 6/2000, dated 1-3-2000 and the Commissioner after considering the submissions made by the appellant denied the benefit of Notification. The Commissioner of Central Excise held as under : "27. Notification No. 6/2000-C.E., dated 1-3-2000 vide entry No. 5 of the table annexed thereto, exempts food preparations falling under chapter sub-heading 1901.19 of Central Excise Tariff intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government subject to the condition that the manufacturer produces a certificate from an officer no....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....state that the goods purchased from M/s. JVS Foods Pvt. Ltd. have been distributed free of cost to the economically weaker section of the society. (ii)      These certificates do not state that the goods have been distributed free of cost by the assessee themselves for claiming the said exemption. (iii)     The assessee has also not produced any evidence to indicate that they negotiated the prices with the Govt. of Rajasthan after mentioning that no duty would be paid on the impugned goods in terms of exemption Notification No. 6/2000. 30. Under these circumstances, I am unable to understand how do they claim the benefit of exemption Notification No. 6/2000-C.E., dated 1-3-2000." ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....C.E. is reproduced below : "1901.19.    Food preparations intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government. If the manufacturer of the food preparations produces a certificate from an officer not below the rank of the Dy. Secretary to the Govt. of India or not below the rank of the Dy. Secretary to the State Govt. concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Govt. or the State Govt. concerned, within five months from the date of clearance of such goods or within such further period....