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2013 (6) TMI 774 - AT - Central ExciseClassification of goods - parts of illuminated glow sign boxes - classified under CTH 94 or 49? - Held that - The Tribunal in its own case i.e. M/s.Tanzeem Screenarts 2005 (12) TMI 135 - CESTAT MUMBAI held that where the printed plastic sheets are cleared along with the part of glow signs are held to be classifiable under Chapter heading 94.05 of the Central Excise Tariff - In the present case as the proprietor of M/s. Tanzeem Screenarts in her statement specifically admitted that the plastic sheets are cleared along with the other parts of glow sign - the goods in question are classifiable under Chapter 94 of the Central Excise Tariff - appeal dismissed - decided against appellant-assessee.
Issues involved: Classification of goods under Central Excise Tariff - Appeal against adjudication order - Appeal against order-in-appeal - Remand order from Supreme Court
Classification of goods under Central Excise Tariff: The case involved an appeal by M/s. Tanzeem Screenarts against the adjudication order passed by the Commissioner of Central Excise, confirming a demand of Rs. 6,39,569 along with interest and penalty, by classifying the goods manufactured under Tariff Heading 9405.90 of the Central Excise Tariff, 1985. On the other hand, the Revenue filed an appeal against the order-in-appeal passed by the Commissioner (Appeals), where the same goods were held to be classifiable under Chapter 49 of the Central Excise Tariff. The Tribunal considered the brief facts of the case, noting that M/s. Tanzeem Screenarts were engaged in the manufacture of parts of illuminated glow sign boxes classifiable under Chapter 9405.90, and also produced plastic/acrylic sheets used as parts of the boxes, claiming classification under Chapter 49 of the Tariff. Appeal against adjudication order: The Tribunal examined the statement of Proprietor Smt. Jumana Attari, recorded during the investigation, where she mentioned carrying out the business of various plastic sheets as per client requirements. It was revealed that tin boxes manufactured by M/s. Pooja Tin Works were procured, designed, and required for electric fittings by M/s. Tanzeem Screenarts. Show cause notices were issued to M/s. Tanzeem Screenarts, demanding duty by reclassifying the printed sheets under Chapter 9405 of the Central Excise Tariff. The Tribunal referred to a previous case involving M/s. Tanzeem Screenarts, where printed plastic sheets cleared along with glow sign parts were classified under Chapter heading 94.05. Considering the proprietor's admission that plastic sheets were cleared with other glow sign parts, the Tribunal upheld the classification under Chapter 94 of the Central Excise Tariff. Consequently, the appeal filed by M/s. Tanzeem Screenarts was dismissed, while the Revenue's appeal was allowed, setting aside the impugned order. Remand order from Supreme Court: The present appeals were taken up in compliance with the remand order issued by the Honorable Supreme Court in Civil Appeal No. 4366/2009 & Civil Appeal No. 7304/2001. The common issue in both appeals was addressed collectively due to the remand order, emphasizing the significance of the Supreme Court's directive in the proceedings before the Appellate Tribunal. This detailed analysis of the judgment provides insights into the classification of goods under the Central Excise Tariff, the specific issues addressed in the appeals, and the Tribunal's decision based on the facts and legal provisions presented during the case proceedings.
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