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2017 (2) TMI 370 - AT - Central ExciseClassification of imported goods - ‘Solubor’ which is Sodium Borate classified under chapter heading 3105 of the Central Excise Tariff Act, 1985 - classifiable under 2840 or under 3105? - Held that: - only because the Customs has classified the goods under Chapter heading 3105 it will not be binding on the Central Excise classification. The classification of the Central Excise has to be decided by taking into consideration the actual nature of the goods - the Ld. Commissioner (Appeals) is supposed to decide the classification of Solubor under Central Excise Tariff Act without getting influenced by the classification decided by the Customs authority in case of import of the goods - appeal allowed by way of remand.
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