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2011 (7) TMI 903 - CESTAT, NEW DELHIValuation u/s 4A based on MRP or u/s 4 based on truncation value - According to the department the items were classifiable under subheading No. 7418.90 of the Central Excise Tariff as “bathroom accessories” and, hence chargeable to duty on value determined under Section 4A of the Central Excise Act, 1944 on the basis of their declared MRP. Classification - of bath fittings - held that:- we upheld the classification of brass towel rings, towel racks and robe hooks under sub-heading 83.02 and of brass tumbler holder under 7418.10 of the Tariff. As regards, grab bar, the same is fixed by the side of bath tub. - It’s more like base metal amounting of heading 83.02. As regards, bottle trap & waste, the same is used in the wash basins for removing waste water and does not control or regulate the flow of water. - this item would be correctly classifiable as part of brass sanitary ware under sub-heading 7418.90 of the Tariff and as such its classification under subheading 8481.80 is not correct. Revenue’s appeal is, accordingly, partly allowed.
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