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2017 (4) TMI 736 - AT - Central ExciseClassification of goods - Borotik Boards out of rubber wood - Appellants classified under chapter heading 4403.00 of CETA upto 27.02.2005 and thereafter, under CTH 4407 attracting nil rate of central excise duty. However, department took the view that the products are required to be classified under chapter heading 4405.90 till 27.02.2005 and thereafter under CTH 44091090 attracting 16% advalorem duty? - Held that: - the 'Borotik Boards' in question will only merit classification in erstwhile CETA Heading 4403.00 (4407.9900 w.e.f 28-02-2005). This being so, the impugned orders dated 03-01-2007 (relevant to Appeal E/296/2007) and 29-01-2009 (relevant to Appeal E/290/2009) ordering their classification under erstwhile CETA heading 4405 (present 4409.2090) cannot sustain, and will necessarily required to be set aside, which we hereby do - appeal allowed - decided in favor of appellant.
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