Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 1547 - AT - Central ExciseClassification of by-product - char-dolachar - whether that impugned by-product char-dolachar, emerging during manufacture of sponge iron will merit classification under CETH 26190090 as maintained by the department or under CETH 27012090 as held by the lower appellate authority? - Rule 3(a) of the General Rues of Interpretation to the First Schedule of the CETA, 1985 - Held that: - There is no dispute that the impugned by-product is emerging during the manufacture of sponge iron. Hence, applying Rule 3(a) of the General Rules of Interpretation CETH 26190090 is the sub-heading which provides the most specific description for the impugned goods and hence that will have to be adopted. This being so, the application of Rule 3(b) of the rules and the reasoning of essential character of coal fines by the lower appellate authority is misconceived and cannot sustain - appeal allowed - decided in favor of Revenue.
|