2013 (10) TMI 58

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....ed as 'Tent Extendable' falling under Chapter 63 of the Central Excise Tariff and had been clearing the same under Notification No.29/2004-CE dated 9.7.2004 at concessional rate of duty as per the notification. A show cause notice was issued to the petitioner on 30.10.2011 to which the petitioner submitted reply and was given personal hearing. The Adjudicating Authority in the order in original has observed that the petitioner has used metallic parts in the tent, which takes it out from the benefit of notification dated 9.7.2004, and has suppressed the fact of clearance of metal products along with tents. The petitioner filed an appeal before the Commissioner, Central Excise (Appeals), Kanpur, which has while considering the applicati....

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....ted by learned counsel for the petitioner that in making tents the petitioner is using aluminium pipes and joints, which are cleared as tent extendable and are used for holding tents. The findings recorded by the Tribunal in Standard Niwar Mills v. Commissioner of Central Excise are quoted as below:- "After hearing both the sides, we find that the Notification No.29/2004 exempts the goods falling under Chapter 61, 62 and 63 (except 6309 and 6310) and 4% rate of duty had been made applicable to all goods of cotton not containing any other textile material. In the explanation (1) given in the notification it is stated that the goods of cotton not containing any other textile material, shall include goods made from fabric of cotton, not con....