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2005 (4) TMI 71 - SC - Central ExciseClassification of an electric flour mill - Classification under Tariff Heading 8437 or under 8509 - Held that:- Tribunal had noted that the Gujarat High Court had held in the appellant's own case that the goods manufactured by the appellant were not classifiable under Tariff Entry 33-C of the Central Excise and Salt Act, 1944, as it stood prior to its amendment 1985, which related to domestic appliances and was classifiable under the residuary Tariff Entry 68. It also noted that Tariff Entry 33-C was substantially the same as Tariff Heading 8509. In these circumstances, logically the Tribunal should have followed the decision of the Gujarat High Court and affirmed that the appellant's goods were not classifiable under Tariff Heading 8509. However, the Tribunal relied upon the decision of this Court in Nat Steel Equipment Pvt. Ltd. v. Collector of Central Excise reported in [1988 (1) TMI 38 - SUPREME COURT OF INDIA] and held that the machines were properly classifiable as a domestic appliance under Tariff Heading 8509. It is not for us to question the correctness of the earlier decision of the Tribunal since the appeal therefrom has already been dismissed by this Court. Nevertheless, we can certainly hold, as we do, that the advent of the Circular in 5-12-1994, after the earlier decision was rendered, was a relevant factor which should have been considered by the Tribunal untrammeled by the earlier decision rendered by the Tribunal. Furthermore, it may be noted that the Revenue ought to have considered the issue of classification on the basis of relevant material adduced by the parties. It does not appear from the records as produced before us that any such evidence was adduced - Matter remanded back - Decided in favour of assessee
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