2016 (1) TMI 99

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....sad Paranjape, Adv For the Respondent : Shri H M Dixit, Assistant Commissioner ( AR ) ORDER Per Raju The appellants are manufacturing manmade fabrics and availing exemption under Notification No. 30/2004-CE dated 9.7.2004. They are also manufacturing Dobby Cards and using the same within their factory for manufacturing of goods. On the dobby cards, they are availing exemption under Not....

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....this issue. In the said ruling, the following has been held:- 3. It is clearly established that the "Tools & Dies", are covered in the category of "Capital goods" as mentioned in Notification No. 67/95-CE dated 16.3.95. The notification refers to capital goods covered by heading Nos. 82.02 to 82.11,. Obviously therefore being covered by Heading No. 82.07, "Tools & Dies" are capital goods,....