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2022 (2) TMI 598 - AT - Central ExciseClassification of goods - dolachar or coalchar - waste item - classifiable under Chapter Heading 2619 of the First Schedule to the Central Excise Tariff Act or not - HELD THAT:- The issue already stands decided by this Tribunal in the case of M/S. ALOK STEEL INDUSTRIES PRIVATE LIMITED, M/S. JHARKHAND ISPAT PRIVATE LIMITED, M/S. MAA CHHINNMASTIKA CEMENT & ISPAT PRIVATE LIMITED VERSUS COMMISSIONER OF CGST & CENTRAL EXCISE, RANCHI COMMISSIONERATE [2020 (1) TMI 581 - CESTAT KOLKATA] held that the co-ordinate Bench of the Tribunal at Bangalore in the case of COMMR. OF C. EX. & CUS., BELGAUM VERSUS BELLARY STEELS AND ALLOYS LTD. [2017 (5) TMI 1710 - CESTAT BANGALORE] while dealing with the demand raised by the Department on dolachar under heading 2619 has held that the product is akin to coal and accordingly is to be classified under 2701.00. There are no reason to take a contrary view - appeal dismissed - decided against Revenue.
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