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2006 (1) TMI 131 - SC - Central ExciseWhether assembly of nozzles and nozzle holders (intermediate products) brings into existence a new product called an "injector" and if so, whether the department was right in classifying the said injector under sub-heading 8409.00? Held that:- This matter needs to be remanded to the adjudicating authority for the following reasons. Firstly, in this case, the case of the department in the show cause notice was that nozzles and nozzle holders were intermediate products used in the coupling or assembly of injectors (final product); and that, on completion of the process of coupling a new independent product emerged, namely, an injector. How is an injector constructed and what are its components has not been decided by any of the authorities below including the Tribunal. Secondly, the decision of the Tribunal in Motor Industries Co. Limited (1987 (1) TMI 341 - CEGAT, NEW DELHI) has no application. Set aside the impugned judgment of the Tribunal dated 20-4-2000 and remit the matter to the Adjudicating Authority for de novo adjudication of the show cause notices. Civil appeals filed by the assessee stand allowed
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