NACHIKETA PAPERS LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) 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 : -

(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 duty provided under the Schedule under the Central Excise Tariff Act as Newsprint. The contention is that once the appellant is notified, the benefit of the same is available from the date of its application. In support of the above contention, the appellant relied on the ratio of the decision of the Supreme Court in CCE v. M.P.V. Engg. Industries [2003 (153) E.L.T. 485].

(3.) In the above decision, Hon'ble Supreme Court had occasion to consider the relevant date on which a unit registered as an SSI unit will be entitled to claim the benefit of Notification No. 175/86 -CE.