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2012 (7) TMI 675 - AT - Central ExciseClassification of the product Taped Sheets for Mattresses - Valuation - Cum duty price benefit - held that:- After considering the tariff description and explanation in the HSN, it is quite clear that the product manufactured by the appellant finds its use as a mattress pad and further is specifically covered by the description of the product in the HSN. Since we find the heading 5810.00 more appropriate for the product, we hold that the claim of the assessee that the product is to be classified under 5810 has to be sustained. As regards cum-duty price - when duty has not been collected, the price has to be treated as cum-duty price - in favor of assessee.
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