2016 (6) TMI 1016

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....cate For the Appellant ShriL. Paneerselvam, 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 Notifi....

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....fied goods of Chapters 1 to 96 In exercise of the powers 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 concer....

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...., as is in excess of the amount calculated at the rate specified 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 F....

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.... notification (relevant portion extracted above). 7.  The grant of fiscal benefit being allowed to non-conventional energy 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....