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2021 (11) TMI 513 - AT - Central ExciseClassification of goods - Best Agri Product(BAP) - Sikko Biostar - Sikko Gold - Sikko Power - Vakil 3D - classifiable under chapter heading 3101/3105 as claimed by the appellant or under 3808 as held by the Adjudicating Authority? - HELD THAT:- The issue involved in the present case is mix of facts and legal issue. In the case of M/S NARMADA BIO CHEM PVT. LTD., RAMESHBHAI PATEL DIRECTOR VERSUS C.C.E. & S.T. -VADODARA-I [2019 (7) TMI 459 - CESTAT AHMEDABAD], this Tribunal has considered the test report and the composition of each product. Therefore, since the judgment of Narmada Biochem was not available the the lower authority this matter needs to be reconsidered taking into consideration, the view taken by this Tribunal in the case of Narmada Biochem Pvt. Ltd. also by verifying the facts of the present case vis-a-vis the facts of the Narmada Biochem Pvt. Ltd. case. Appeal allowed by way of remand.
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