2004 (5) TMI 114

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....e K.K. Usha, President]. - The issue raised in this appeal at the instance of the assessee is whether they are entitled to claim the benefit of nil rate of duty in respect of paper products classified under Heading 4801.00 of the Schedule to the Central Excise Tariff Act. Newsprint under Chapter Note-3 in Chapter 48 is defined as under :- "for the purpose of this Chapter, "newsprint" means news....

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....f the Newsprint Control Order on 23rd December, 1999. After due process of the application, the appellant got themselves registered for being included in the Schedule I of the N.C.O. vide Notification dated 4-5-2000. 2. The appellants have made clearances from October, 1999 to May, 2000. In respect of clearances made prior to 23-12-99, the appellant is not claiming any benefit of Nil rate of du....

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....t of exemption a liberal approach is permissible if it does no violence to the language of the notification. In a case of this nature it is only reasonable to take the view that the benefit of exemption will accrue to a unit found to be a small scale industrial unit from the date on which the application was made for grant of registration certificate. Such a unit should not be deprived of the bene....

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.... applied in the facts of the present case. It is seen that there is no dispute that the applicant has made the relevant application on 23rd December, 1999. A communication addressed to the applicant dated 5th Jan., 2000 by the Under Secretary to Govt. of India, Ministry of Industry refers to their application for inclusion of their name in the Schedule-I to the Newspaper Control Order, 1962. The a....