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2011 (3) TMI 624 - AT - Central ExciseClassification of goods - Since, the flock printed fabrics manufactured in this case bears a design - If that be so, then the product will not merit classification under Heading 5907 at all as per Chapter Note 5(c) to Chapter 59 - Since this point has not been taken up for consideration either before the adjudicating authority or before the first appellate authority and has been raised for the first time before this Tribunal, held that the matter needs to be remitted back to the adjudicating authority for fresh consideration of the point now raised - As pointed out by the respondent assessee, this Tribunal in the case of Polycone Paper Ltd. v. CC, (1993 -TMI - 82922 - CEGAT, NEW DELHI) had held that “if the appeal involved the question of correct classification of goods on which a ruling would have to be given, it would not in the interest of justice or conducive to a proper disposal, if the appellants are prevented from raising the new ground” - Thus the case is disposed of by way of remand.
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