Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (1) TMI 4 - AT - Central ExciseClassification of goods - Held that:- In the show cause notice it was not the issue before adjudicating authority below to classify the product under Chapter Sub-heading 4010.90 of the Central Excise Tariff Act - The issue before the adjudicating authority was whether the impugned product is classifiable under Chapter sub-heading 5603.00 or CH. 5910.00 - As per various judgments available it is held that no one can travel beyond the issue involved in show cause notice - The Commissioner (Appeals) has no power to travel beyond the show cause notice - The order of CCE(A) is set aside - Decided in favour of assessee.
|