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2018 (8) TMI 7 - AT - Central ExciseClassification of goods - CFL lamps - whether the goods will be classifiable under Tariff Item No.85393110 or under Tariff Item No.85399010? - Held that:- Learned Commissioner (Appeals) has taken into consideration the various statements recorded of Shri Arunava Choudhary, Shri M.S. Karolia, Shri Satnam Singh and examined the said Rule 2 (a) of General Rules for Interpretation of the First Schedule to Central Excise Tariff Act, 1985 and relied on the ruling by Hon’ble Supreme Court in the case of M/s O.K. Play (India) Ltd. Vs CCE, Gurgaon [2005 (2) TMI 114 - SUPREME COURT OF INDIA] and concluded that the goods which were cleared from Noida unit were classifiable under Tariff Item No.85393110. The findings recorded by the learned Commissioner (Appeals) are sustainable in law - the goods cleared by IAFL from Noida unit were appropriately classifiable under Tariff Item No.85393110. Appeal dismissed - decided against Revenue.
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