Commissioner of Central Excise Vs. Premier Automobiles Ltd.

Commissioner of Central Excise vs Premier Automobiles Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Jun 23, 1999

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Citation: sooperkanoon.com/16088
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Jun 23, 1999
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise

Respondent

Premier Automobiles Ltd.

Legal References

Reported In: (1999)(112)ELT819TriDel

Excerpt

1. in this appeal matter relates to the eligibility of the sand moulds classifiable under heading no. 84.80 of the central excise tariff to the benefit of notification no. 220/86-c.e., dated 2-4-1986.2. when the matter was called no one appeared for the respondents m/s.premier automobiles ltd. we have heard shri r.d. negi, sdr for the revenue and gone through the facts on record.3. from the impugned order-in-appeal it is seen that there is no dispute that the sand moulds were classifiable under heading no. 84.80 of central excise tariff. as under notification no. 220/86-c.e., dated 2-4-1986 all articles mentioned in heading 84.80 are eligible for exemption. we agree with the view taken by the collector of central excise (appeals) that the sand moulds being moulds for the purposes of heading 84.80, are eligible for the benefit of notification no.220/86-c.e., dated 2-4-1986. we find no infirmity in the view taken by the appellate authority. as a result, the appeal filed by the revenue is rejected.

Full Judgment

1. In this appeal matter relates to the eligibility of the sand moulds classifiable under Heading No. 84.80 of the Central Excise Tariff to the benefit of Notification No. 220/86-C.E., dated 2-4-1986.

2. When the matter was called no one appeared for the respondents M/s.

Premier Automobiles Ltd. We have heard Shri R.D. Negi, SDR for the Revenue and gone through the facts on record.

3. From the impugned Order-in-Appeal it is seen that there is no dispute that the sand moulds were classifiable under Heading No. 84.80 of Central Excise Tariff. As under Notification No. 220/86-C.E., dated 2-4-1986 all articles mentioned in Heading 84.80 are eligible for exemption. We agree with the view taken by the Collector of Central Excise (Appeals) that the sand moulds being moulds for the purposes of Heading 84.80, are eligible for the benefit of Notification No.220/86-C.E., dated 2-4-1986. We find no infirmity in the view taken by the Appellate Authority. As a result, the appeal filed by the Revenue is rejected.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Commissioner of Central Excise vs Premier Automobiles Ltd. Same Subject Service Tax