TaxTMI 
TaxTMI 
2016 (6) TMI 1016
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....erselvam, AC (AR) For the Respondent ORDER It is admitted facts of the appellant that it is a manufacturer of industrial valves which can be used by various industries in different products and on different quantities. 2. Under conception that impugned valves is a non-conventional energy device, appellant claimed duty exemption under Notification No.6/2002-CE dt. 1.3.2002. On such a....
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....wers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods of the description specified in column (3) of the Table below or specified in column (3) of the said Table read with the concerned List appended hereto, as the case may be, and falli....
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....ified in the corresponding entry in column (5) of the said Table, subject to the relevant conditions specified in the Annexure to this notification, and referred to in the corresponding entry in column (6) of the said Table : Table S.No. Chapter of Heading No. or Sub-heading No. Description of goods Rate under the First schedule Rate under the Second Schedule Condition No. (1) (2) ....
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....device/system specified in List No.9 appended to the notification does not bring the appellant to the ambit of the notification to claim exemption. Appellant's submission would have been considered had the appellant primarily manufactured non-conventional energy device/systems so as to attract Item No.16 of List 9. That being not shown there shall be no grant of relief under the notification....