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2017 (1) TMI 1023 - AT - Central ExciseClassification of goods - complete kit of Colour Television Sets in SKD condition cleared to job workers of OEMs in kit form - whether classifiable under Sub-heading No. 8529.00 of Schedule to the Central Excise Tariff Act, 1985 or not? - the matter was decided in the light of declaration of law by Hon’ble Supreme Court in the case of Salora International Ltd. Versus Commissioner of Central Excise, New Delhi [2012 (9) TMI 276 - SUPREME COURT] - it is appellant's claim that the ratio of Supreme Court ruling in the case of Salora International Ltd. is not applicable in their case and their case is covered by another ruling i.e. Commissioner of Customs, New Delhi Versus Sony India Ltd. [2008 (9) TMI 19 - SUPREME COURT]. Held that: - the said case law in the case of Sony India Ltd. was considered and distinguished by the Hon’ble Supreme Court through their ruling the case of Salora International Ltd., we also find that this Tribunal had directed the Original Authority to proceed for De-novo Adjudication in appellant’s case with reference to the law laid down by Hon’ble Supreme Court in the case of Salora International Ltd. We do not find any ground advanced by the appellant indicating that the Original Authority has deviated from the direction given by this Tribunal to him for De-novo Adjudication. Therefore, we do not find any reason to interfere with the impugned order. The case of Sony India Ltd. held that classification shall be done according to headings & relevant sector or chapter Notes - invocation of Rule 2(a) of the Interpretative Rules, are prohibited for certain categories of goods covered in Section XVI like the goods of CTVs. The case of Salora International Ltd. states that resort must first be had only to the particular tariff entries, along with the relevant Section and Chapter Notes, to see whether a clear picture emerges. It is only in the absence of such a picture emerging, that recourse can be made to the Rules for Interpretation. Appeal dismissed - decided against appellant.
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