2008 (12) TMI 521

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....ant. Shri R.S. Srova, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The impugned order confirming demand of duty of Rs. 34,04,317/- stand passed by the Commissioner in de novo proceedings when the matter was earlier remanded with direction. 2. The dispute is as to whether the appellants are entitled to import the inputs under exemption, in terms of Not....

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....both criterias are satisfied, emerged goods are required to be held as excisable goods. The only reason adopted by the Commissioner for rejecting the said claim is that rags are not specified under any specific tariff heading. We do not, at this prima facie stage, find much force in the above reasoning of the adjudicating authority. Prime criterion for holding an item as excisable is that the same....