Commissioner of Customs Vs. Electro Ferro Alloys Pvt. Ltd.

Commissioner of Customs vs Electro Ferro Alloys Pvt. Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Feb 02, 2005

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Citation: sooperkanoon.com/37940
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: J Balasundaram, Vice-, A M Moheb
Decided On: Feb 02, 2005
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 Customs

Respondent

Electro Ferro Alloys Pvt. Ltd.

Legal References

Reported In: (2005)(184)ELT96Tri(Mum.)bai

Excerpt

1. the application filed by the revenue for stay of operation of the order of the commissioner of customs (appeals), who held that the benefit of exemption in terms of notification no. 6/2002, dated 1-3-2002 at sr. no. 21 of table thereof is available to roasted molybdenum ore concentrate imported by the respondent herein, is allowed, as prima facie case for the stay has been made out on the ground that once roasted ore concentrate is received in the premises, it should be assessed and charged to duty, as sr. no. 21 of the notification 6/2002 exempts only ores from excise duty.

Full Judgment

1. The application filed by the Revenue for stay of operation of the order of the Commissioner of Customs (Appeals), who held that the benefit of exemption in terms of Notification No. 6/2002, dated 1-3-2002 at Sr. No. 21 of table thereof is available to Roasted Molybdenum ore Concentrate imported by the respondent herein, is allowed, as prima facie case for the stay has been made out on the ground that once Roasted Ore Concentrate is received in the premises, it should be assessed and charged to duty, as Sr. No. 21 of the Notification 6/2002 exempts only ores from excise duty.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Customs vs Electro Ferro Alloys Pvt. Ltd. Same Subject Service Tax Same Judge J Balasundaram, Vice-, A M Moheb