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2012 (3) TMI 13 - SC - Central ExciseClassification of add-on cards and motherboards and relevant rate of duty leviable – under heading 8473.00 or 8471.00 – Held that:- This Court, on number of occasions, has observed that Tribunal is the last fact finding authority on facts. See Standard Radiators Pvt. Ltd. v. CCE, (2002 - TMI - 46236 - Supreme Court Of India). In present acse, Tribunal merely proceeds to decide the issue on the ground that the assessee had earlier classified the goods in question under Sub-Heading No. 8473.00, and therefore, it was not open to him to claim classification under Sub-Heading No.8471.00. In a commodity classification, it is essential that the character and uses of the commodity and its parts are considered in detail and examined thoroughly. Therefore, we remand the matter to the Tribunal to decide the issue after considering the nature and the functions of add-on cards and motherboards in the functioning of Automatic Data Processing Machines.
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