Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (4) TMI 188 - AT - Central ExciseChange of classification - manufacturer of home appliances like, Mixer Grinder, Juice Extractors, Hand Blenders etc. - Heading 8509 or 8548 - denial of benefit of assessment under Section 4A of the Central Excise Act, 1944 - Held that:- It is clear from the description of the heading only "electrical parts" can be classified under heading 8548. There is no assertion that the said juicer attachment contains any electrical parts and, therefore, heading 8548 does not appear to be a correct heading. Furthermore as seen from the Explanatory Notes to the HSN it does not leave any doubt that the said mixer would be classifiable under heading 8509. - Decided in favour of assessee
|