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2009 (9) TMI 460 - CESTAT, BANGALORETiles- Mineral wool fibre ceiling tiles- The appellants are the manufacturers of ‘Mineral Wool Fibre Ceiling Tiles’ and have registered themselves with the Central Excise Department with PAN based Registration No. AACCM5420HXM002. They have claimed classification under chapter sub-heading No. 6807.10 up to 27-2-2005 and claimed NIL rate of duty as per tariff rate, and under Tariff Item No. 6806 90 00 from 28-2-2005 (consequent to the introduction of new 3 digit Central Excise Tariff) and claimed NIL rate of duty on the above said excisable goods under Notification No. 03/2005-C.E., dated 24-2-2005 w.e.f. 1-3-2005. The appellants are aggrieved by the Order-in-Appeal which has held that they are not eligible for the benefit of Notification and coming to such a conclusion, the learned Commissioner has remanded the matter back to the Adjudicating Authority for quantification. Appeal No. E/170/2009 has arisen out of the Order-in-Appeal which upheld the Order-in-Original which in remand proceedings confirmed the demand and also imposed the penalties. In the light of the decision of Collector of Central Excise v. Jayant Oil Mills etc, held that- the facts and circumstances of the case, we are of the considered view that the impugned orders are not sustainable and liable to be set aside and we do so. We hold that the final product “Mineral Wool Fibre Tiles” are classifiable under CSH No. 6807.10 for the period up to 27-2-2005 and eligible for benefit of ‘Nil’ rate of duty and subsequently eligible for benefit of Notification No. 03/2005-CE dated 24-2-2005. Impugned orders are set aside and appeals are allowed with consequential relief, if any.
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