SADANI CEMENTS AND CHEMICALS PRIVATE LIMITED Vs. COLLECTOR OF CENTRAL EXCISE JAIPUR
SUPREME COURT OF INDIA
SODANI CEMENTS, CHEMICALS PRIVATE LIMITED
COLLECTOR OF CENTRAL EXCISE,JAIPUR
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(1.)In these appeals, challenge is made to the Judgment and order of the Customs, Excise and Gold (Control) Appellate Tribunal in E/Appeal No. 2155/92-C with E/3058/92-C dated 29th October, 1993.
(2.)The short question that arises for consideration is whether the cement manufactured by the appellant is entitled to the benefit of the exemption notification, No. 23/1989-CE dated 1st March, 1989, issued by the Central Government under sub-section (1) of Section 5-A of the Central Excises and Salt Act, 1944, (for short, 'the notification').
(3.)The appellant is a small scale industry. It manufactures ordinary Portland cement, which is classified under sub-heading 2502.20 of the Schedule to the Central Excise Tariff Act, 1985. The excise duty leviable under that sub-heading is Rs. 215/- per metric tonne. However, 'cement' falling under the said sub-heading, if entitled to avail the benefit of the notification, would be liable to excise duty at the reduced rate of Rs. 115/- per metric tonne. The Excise authorities as well as the Tribunal held that the cement manufactured by the appellant was not entitled to the benefit of the said notification, so the appellant is in appeal before this Court.
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