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2018 (4) TMI 951 - AT - Central ExciseScope of SCN - classification of goods - henna powder cleared in unit packs of 25/50/100 grams - disregard of case law relied upon in the orders of the lower authorities - Held that: - It would appear that the end use has not been considered by the original authority despite relying upon the earlier decision of the Tribunal in relation to presentation in unit packs - Moreover, the two lower authorities have classified the goods under a heading that was not contemplated in the SCN. Admittedly, the SCN itself has been disregarded by the lower authorities and the issue raised by the appellant on the scope of classification requires reconsideration - the matter requires to be considered afresh - appeal allowed by way of remand.
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