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2008 (7) TMI 361 - HC - Central ExciseClassification of Tubes and Pip fittings – Maintainability of Writ before HC instead of appeal before Apex Court – HC held that since revenue accepts that judicial review may be possible against the order of tribunal, writ petition can not be rejected – Department issued SCN to change the classification therefore contention of the assessee can not be appreciated against change in classification – M.S. bends, special pipes like Reducer Pipes, Adopted Pipes, Cap pieces, socket and pipes, spigot pipes are classifiable under heading 73.03 and not 73.05 – assessee is not entitled to concessional rate of duty and liable to pay differential amount.
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