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2023 (5) TMI 48 - AT - CustomsSeeking change in Classification of goods (different from one proposed in SCN) - Hot Rolled Flat Products - to be classified under heading 72199090 or under heading 72192141? - whether the goods are covered by the Notification No. 1/2013-Cus (SG) dated 14.01.2013 imposing safeguard duty on Hot Rolled Flat Products? - HELD THAT:- The Hon’ble Apex Court has considered practically identical issue in the case of WARNER HINDUSTAN LTD. VERSUS COLLECTOR OF CENTRAL EXCISE, HYDERABAD [1999 (8) TMI 75 - SUPREME COURT] where it was held that The correct course for the tribunal to have followed was to have dismissed the appeal of the Excise Authorities making it clear that it was open to the Excise Authorities to issue a fresh show cause notice to the appellant on the basis that the tablets were classifiable under Heading 17.04 as items of confectionary. The claim of the Revenue that the adjudicating authority can classify the goods in a Customs Tariff Heading different from the one proposed in show cause notice, cannot be accepted - appeal of Revenue dismissed.
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