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2014 (2) TMI 161 - AT - Central ExciseClassification of goods - Additional evidence adduced - Along with written submissions they have also enclosed product literature in respect of the products - Assessee prayed that these additional documents be taken on record and considered while determining the classification of the goods impugned in these appeals - Held that:- only if the Bench considers that additional evidence is necessary for determination of the issue in hand they need to be admitted at all - Tribunal has not asked the appellant to produce any of these documents. As regards the product literature, these are already available on record as part of the expert opinion tendered and is relevant for classification of the products. The affidavit now filed by the employee of the appellant firm or by the buyers of the goods are not at all relevant for determination of the classification issue. However, the product literature, which is already on record and forms part of the expert opinion tendered by the appellant will be given due consideration while determining the classification matter - Miscellaneous application as not maintainable - Decided against assessee.
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