Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (1) TMI 354 - AT - Central ExciseClassification - C.S. Casting of Frame Middle Section (part of coal charging car) - Under heading No. 8474.00 – Classification approved by the Asstt. Commissioner under sub-heading No. 8431 - The Zonal Office issued a SCN to the assessee who contested the show cause notice reiterating that the goods in question were classifiable under sub-heading No. 8484 - Held that:- It is evident that immediately after approval of classification under sub-heading No. 8431, the department served the respondent/assessee with the show cause notice raising demand based on the said classification which was contested by the respondent on the plea that the classification approved under sub-heading 8431 by the Deptt. was incorrect. Therefore, it cannot be said that the respondent had accepted the classification approval done by the Asstt. Commissioner and that approval has attained finality. In favour of assessee
|