CC PREVENTIVE AMRITSAR Vs. MALWA INDUSTRIES LTD

JUDGEMENT

(1.) INTERPRETATION of an exemption notification bearing No. 4/2006-CE dated 1.03.2006 is in question in these appeals which arise out of a judgment and order dated 30.04.2008 passed by the Customs, Excise and Service Tax Appellate Tribunal (for short "the Tribunal"), Principal Bench, New Delhi in Custom Appeal Nos. 43-47 of 2008.

(2.) RESPONDENT is engaged in the business of textile and manufacturing of textile goods, viz., Dystar Indigo VAT 40 per cent SOL/ Indigo Powder 90 per cent Wettable. The said imported goods fell under Tariff Heading 32041559. Additional Duty (CVD) was charged on the assessable value of the goods purported to be in terms of Section 3 of the Customs Tariff Act, 1975 (for short "the Act"). Urging that no excise duty was payable on the said goods in view of the notification dated 1.03.2006, the respondent preferred appeals aggrieved thereby. The said contention was upheld. Appellant approached the Tribunal thereagainst. The said appeal, by reason of the impugned judgment, has been dismissed.

(3.) WE may, however, notice that part of the judgment in Thermax Private Ltd. (supra), in terms whereof the manner in which Chapter X of the Act is to be applied has merely been referred to the Constitution Bench and not the question which is involved herein.