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1998 (1) TMI 71 - SUPREME COURTWhether tanks and vats manufactured by the assessee would be classified under sub-heading 3926.90 of the schedule to the Central Excise Tariff Act, 1985 as "other articles of plastics" and not under Heading 39.25 and sub-heading 3925.10 as "builders ware" of plastics? Held that:- It is true that since both the appeals of the respondent were allowed by the Tribunal on the ground that the goods manufactured by the respondent are classifiable under sub-heading 3926.90, there was no occasion for the Tribunal to deal with the question of extended period of limitation. Under such circumstances, we feel that this question requires to be considered by the Tribunal. Set aside the orders of the Tribunal and remit the appeals to the Tribunal for deciding the question relating to application of proviso to Section 11A of the Act in the present case. Appeal allowed.
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