2021 (12) TMI 240

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....of machinery and parts thereof availing Cenvat credit on inputs and input services and paying duty at the time of clearance of final product. The appellant is a manufacturer of nickel perforated rotary screen classifying the same under chapter heading 84405031 and paying Central Excise duty on their clearances before 01.03.2011. On 01.03.2011 notification no. 06/2011-CE was introduced and as per the said notification the appellants sought the benefit thereof and started paying concessional rate of duty at the rate of 5%. The same was reflected in their monthly returns. It was sought from the appellant how their product falls under the category at Sno. 57 of the notification no. 02/2011-CE dated 01.03.2011. It was answered that the appellant....

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.... ELT 27 (SC) to say that where the language is plain and clear, effect must be given to it. While interpreting the exemption notification, one cannot go by rules of interpretation applicable to cases of classification dispute in the cases of HSN which is the basis of tariff. He further relied on the decision of the Calcutta High Court in the case of Indo Japanese Industries vs Assistant Collector, Calcutta 1986 (24) ELT 527 (Cal.) wherein it was held that Dynamo lighting sets is a cycle part exempt from duty although that is sold separately. He also relied on the decision of Jyoti Limited vs. Union of India 1979 (4) ELT(J546) Guj. 4. On the other hand, learned Authorised Representative strongly supported the impugned order and heavily re....

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....ses ( for example, planed, grained or polished):       84425010 --- Plates and cylinders........................ kg. 12%   84425020 --- Lithographic plates............................ kg. 12%     --- Plate, cylinder and lithographic stones prepared for printing purposes:       84425031 ---- Plate and cylinder for textile printing machine kg. 12%   84425039 ---- Other................................. kg. 12%   84425040 --- Highly polished copper sheets for making blocks kg. 12%   84425050 --- Highly polished zinc sheets for making process blocks ....