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2009 (10) TMI 99 - SUPREME COURTBy the impugned order the Tribunal has come to the conclusion that “Precipitated Calcium Carbonate” is classifiable under Heading 2836.90 and not under Heading 2505.90, as claimed by the assessee. - assessee has strenuously urged that the Tribunal has erred on facts and in law in relying on the decision of this Court in the case of Gulshan Sugar and Chemical Works, reported as 2005 (179) E.L.T. A205 (S.C.). inasmuch as the process involved in the manufacture of assessee’s final product, viz. “Precipitated Chalk” is different from “Precipitated Calcium Carbonate”. However, on a query by us, learned counsel conceded that the chemical composition of both the said end products is same. - We find that such a plea was neither urged before the Tribunal nor has it been raised in the present appeal.- Thus, no fault can be found with the order of the Tribunal, warranting our interference.
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