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2015 (5) TMI 247 - SC - Central ExciseClassification of goods - Classification under Chapter Heading 11.01 or under Chapter Heading 1301.10 - Held that:- Impugned order is set aside the impugned order and remit the case back to the Tribunal. We direct that the matter shall be heard by a larger Bench. We may record that in the impugned order the Tribunal has held that the aforesaid process constitutes 'manufacture'. Since in the case of Hindustan Gum and Chemicals Ltd. this issue was left open to be decided by the Tribunal, the larger Bench of the Tribunal can take a fresh look into this issue in the instant case as well. - Following decision of Commissioner of Central Excise, Ahmedabad v. Hindustan Gum & Chemicals Ltd. [2011 (9) TMI 676 - SUPREME COURT OF INDIA] - larger Bench of the Tribunal to decide the matter within six months.
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