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2017 (3) TMI 1499 - AT - Central ExciseClassification of goods - Mincing Machine for Meat - whether classified under Tariff Item No.73239100 covering “Kitchen or other household articles and parts thereof” as mentioned by assessee or under Tariff Item No.84385000 which covers “Machinery for the Industrial preparation or manufacture of food or drink” as claimed by Revenue? - benefit of N/N. 10/2006 dated 01/03/2006 - ld. Commissioner (Appeals) has passed a reasoned order in view of the fact that the goods supplied by respondents were small kitchen gadget of specific design used in the kitchen of Indian Army - Held that: - the ground raised by Revenue are not sustainable because the Explanatory Notes, on which Revenue placed reliance, have no force of law and they are only for guidance whereas the finding of ld. Commissioner (Appeals) is on the basis of CETA, 1985 enacted by Indian Parliament. Therefore, the ground raised by Revenue are not sustainable - appeal of Revenue dismissed - goods correctly classified under Tariff Item No.73239100 covering “Kitchen or other household articles and parts thereof” - decided against Revenue.
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