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2019 (9) TMI 111 - AT - Central ExciseClassification of goods - Polyester Staple Fibre using the old and used PET bottles - classified under chapter note 1 to chapter 54 of CETA, 1985 or under chapter 55? - section 37B of the Central Excise Act - Revenue’s contention is that the adjudicating authority has erred in concluding that the said Board Circular dated 29.06.2010 has only prospective effects. HELD THAT:- There is no merits in the above stand of the Revenue. Admittedly the goods in question were being classified under chapter 39 as also under chapter 55 in different Commissionerates and the said Circular has streamlined the classification of the goods in question. Prior to the issuance of the said Circular, the appellant was not discharging its duty liability and it is only with the issuance of the said Circular, the proceedings were initiated against them - Admittedly the Circular in question is not favourable to the assessee and as such the ratio of the various decisions of the Hon’ble Supreme Court stands correctly followed by the adjudicating authority. No infirmity is found in the order of the Commissioner. Appeal dismissed - decided against Revenue.
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