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2017 (3) TMI 644 - AT - Central ExciseClassification of goods - printed paper products like inserts, Headers, Tags, Labels, Stickers, Envelopes, Belly bands, PVC bags, Stiffeners etc - classified under CETH 48211020 or CETH 49111030? - Held that: - The impugned order is very cryptic and did not examine all legal provisions, more specifically chapter notes and HSN explanation alongwith nature of product manufactured by the appellant - The scope of classification under these three categories are to be specifically examined for a clear finding by the Jurisdictional officer - the claim of the appellant for exemption with reference to products cleared to exporters and who ultimately exported these goods with merchandise out of country, has to be examined for a finding - appeal allowed by way of remand.
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