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2018 (7) TMI 1365 - AT - Central ExciseClassification of goods - Rotary Frequency Converter - appellants claimed that the item is a Ground Power Unit (GPU), which is part of aircraft only meant for exclusive use of aircraft, classifiable under CETH 8803 of the CCETA and hence subject to Nil rate of tariff rate of duty - Revenue has sought to classify the item under CETH 8502 of CETA and attracting Excise Duty @ 16% - Whether the goods would be classifiable under CETH 8803 or under CETH 8502 of CETA? - penalty. Held that:- Taking into account the fact that GPU (Diesel Engine) has been held to be part of the aircraft by virtue of Tribunal decision in Mak Controls [1998 (6) TMI 563 - CESTAT CHENNAI], the interest of justice will be met by remanding the matter back to the adjudicating authority for reconsideration of the issue of classification after applying the test laid down by the Tribunal. Penalty - Held that:- The matter is only one of interpretation of classification of goods - penalty u/r 25 is unjust and is set aside. Appeal allowed by way of remand.
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