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2023 (9) TMI 450 - AT - Central ExciseClassification of goods - construction chemicals - impugned products are classifiable under Chapter Sub-Heading 3824 40 10 or under Chapter Sub-Heading 3824 90 90 - products are required to be assessed/valued under the provisions of Section 4 or 4A of the Central Excise Act, 1944? - HELD THAT:- Appellants in their written submissions dated 1.7.2013 have stated that Dr. R. Sundaravadivelu, FNAE, Professor of Department of Ocean Engineering, IIT Madras had certified regarding the characteristics of each product and there is also letter dated 28.6.2013 from Dr. R. Nagendra, Technical Director from Civil-Aid Technoclinic Pvt. Ltd. wherein technical opinion is given in some of the products - Therefore, the adjudicating authority are directed to consider all the test reports/technical opinions placed on record by the appellant along with the opinion given by IIT, Madras before concluding the classification of the above products. Since the valuation under Section 4A of the Central Excise Act, 1944 depends on the classification of the products, the same may be considered after redetermining the classification based on the technical reports. Appeal allowed by way of remand.
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