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2015 (9) TMI 927 - CESTAT CHENNAIClassification of goods - ceramic tile - smaller pieces ( cubes of various sizes and shapes) manufactured and affixed to a sheet (craft paper) - switching over to Chapter 68 from Chapter 69 - assessee earlier classified the goods under Tariff 6905.10 - after the decision of the Tribunal in the cases of Shon Ceramics Pvt. Ltd. Vs. Collector of Central Excise - [1990 (11) TMI 219 - CEGAT, NEW DELHI] and Collector of Central Excise Vs. Shon Ceramics Pvt. Ltd. - [1996 (3) TMI 222 - CEGAT, NEW DELHI] and Notification No.8/2002 dated 1.3.2002, it changed its classification to Tariff Heading 6807.10. Held that:- No material found from Revenue to show as to whether the goods of respondent were technically tested by any recognized laboratory or national institute to hold that the goods were ceramic. Accordingly, it is safe to relyon the finding of the Tribunal made in the aforesaid decision for application thereof to the case of the assessee since its goods are similar to that of M/s. Shon Ceramics not opposed by Revenue. Tribunal having examined very carefully the composition of the cubes which are ultimately pasted on kraft paper to give raise to the goods in question, both the decisions of the Tribunal when appealed by Revenue before the Apex Court, those were dismissed as reported in [1997 (9) TMI 608 - SUPREME COURT] finding no discrepancy in the ratio laid down by the Tribunal. - Revenue's appeal fails on merit. - Decided against Revenue.
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