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2013 (8) TMI 534 - CESTAT NEW DELHIClassification of goods - disposable aluminum foil casserole tray dish – Applicability of decision of South Africa Supreme Court - Whether the disposable aluminum foil casserole falls under heading 76.15 or under heading 76.12 of the Central Excise tariff – Relying upon the decision in the case of Hindalco Industries Ltd. vs. CCE, Vapi [2008 (10) TMI 179 - CESTAT, AHMEDABAD], it was held that goods in question are properly classifiable under heading 76.15. The contention of the learned Jt.CDR that decision of foreign countries are not their own law and cannot be made applicable to Indian context, is not being acceptable by us inasmuch as the decision of Hon'ble South Africa Supreme Court was based upon the opinion of the Committee on Harmonised System which is also the basis of Indian Central Excise Tariff. For the same reasons, we find no merits in the contention of the learned Jt. CDR that the classification opinion given by Harmonized System Committee is not binding unless the same is made applicable by the Board's order /circular / notification or clarification. Goods in question are properly classifiable under heading 76.15 by following the earlier decision of the Tribunal in the case of Hindalco Industries [2008 (10) TMI 179 - CESTAT, AHMEDABAD]. - Decided in favor of assessee.
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