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2019 (2) TMI 1166 - AT - Central ExciseClassification of goods - Gloves used in ‘Wicket Keeping’ and ‘Batting’ in the game of cricket - Held that:- The issue is no more res-integra and is settled by the decision of this Tribunal in the case of M/s Sanspareils Greelands Pvt. Ltd. V/s CCE & ST, Meerut [2016 (9) TMI 1230 - CESTAT ALLAHABAD], where in this Tribunal had held that in view of classification of Gloves by Central Board of Excise & Customs through notification issued for the purpose of fixing drawback rate, the same goods were classified under Chapter 95 and therefore, they are classifiable under Chapter 95 and that Revenue could not change its stand - appeal dismissed - decided against Revenue.
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