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2020 (1) TMI 182 - CESTAT KOLKATAClassification of goods - industrial paints - industrial varnish - whether the goods are classifiable under chapter heading 2715 00 90 as done by the Department or chapter heading 3208 10 90 which the assessee has chosen? - HELD THAT:- The letter dated 07.12.2015 issued by the Ld. Asstt. Commissioner, Kalyani Division, has not been dealt wherein it is stated that the subject goods manufactured by the appellant assessee is classifiable under chapter heading 3208 10 90. In the said letter, a specific reference has been made by the Ld. Asst Commissioner to the examination report issued by the National Test House. The justice would be met if the matter is re-examined by the Ld. Commissioner duly considering the contents of the aforesaid letter issued by the Ld. Asst Commissioner. While re-examining the classification, the Ld. Commissioner will specifically deal with the test reports considered in the said letter of the Asstt. Commissioner - appeal allowed by way of remand.
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