Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2019 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (4) TMI 584 - CESTAT BANGALOREClassification of goods - galvanized silo storage systems - whether the goods classifiable under subheading 8437 1000 of the Schedule to the Central Excise Tariff Act, 1985 as “machinery used in milling industry” or under heading 9406 0099 as “prefabricated building used for storage”? Held that:- The adjudicating authority, while passing the order in de novo proceedings does not appear to have complied with the directions of the Tribunal. While examining the issue of classification keeping in view the directions of the Tribunal, he has proceeded on the assumption that the appellant has conceded the classification of the products under Central Excise Tariff Heading 9406 0093 - It has been reiterated that the classification claim of the appellant is under Heading 8437 and further, it has been pointed out that the adjudicating authority has traveled beyond the proposals made in the show-cause notice. The claims that classification has been made under 8437 by certain other manufacturers of similar goods also appear to have been brushed aside by the adjudicating authority. There is no option other than to set aside the impugned order passed, without proper compliance of the directions of the Tribunal, in the case of order dated 13.10.2014 in the last round of litigation - appeal allowed by way of remand.
|