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2015 (10) TMI 37 - AT - Central ExciseClassification of goods - shapes and sections of non-alloy steel - Classification under Heading 7308.90 or under Chapter 7216.90 - Held that:- Board has only clarified that 7308 explicitly covers plates, rods, angles, shapes and sections, tubes and the like, prepared for use in structurals of iron and steel. As stated earlier, the impugned goods were not “prepared for use” in structurals. Although Board’s clarification is not binding on quasi judicial authorities for deciding classification, it is referred to here to indicate that even the said Board’s circular does not support the contention of Revenue. Indeed the issue is fully covered by the judgement of CESTAT in the case of CCE v. Tube Investment of India Ltd. (1993 (11) TMI 134 - CEGAT, NEW DELHI) - Decided against Revenue.
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