Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (2) TMI 378 - AT - Central ExciseClassification - Synthetic Rubber Aprons and Cots - whether the product is classifiable under Chapter 4009.99 attracting nil rate of duty as claimed by the appellant or classifiable under Chapter `Heading 4016.99 attracting duty at the rate of 15%? - Held that: - the classification of goods in question is to be decided under Chapter heading between 4009.99 or 4016.99. Since both the lower authorities have decided the classification under 8448.00, they have not considered the possibility of classifying the goods under 4009.99 or 4016.99. Since classification is based on the facts of nature of goods, it will be appropriate in the interest of justice that the matter be reconsidered by the adjudicating authority - appeal allowed by way of remand.
|