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2004 (9) TMI 107 - SC - Central ExciseBalls - Steel balls - Classification of goods - Application of Chapter - Held that:- An Item has to be classified in accordance with Chapter Notes. The only reason these balls were earlier classified under old Tariff Item No. 26AA was because there was no such Chapter Note. Once Chapter Note 6 was introduced, the classification must be in accordance therewith - It must also be mentioned that an attempt was made to rely on a Board Circular. We, however, find that the Circular was not relied upon before the Collector nor before the Tribunal. Material not presented before the lower authorities and/or Tribunal cannot be allowed to be relied upon for the first time in this Court. Even presuming that the Circular could be shown to this Court, we find that the Circular merely deals with forged items. The Circular does not deal with such types of balls. Thus, the Circular does not mention Chapter Note 6. The Circular therefore has no application - Decided against assessee.
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