TMI Blog2013 (1) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... ntested by the respondent on the plea that the classification approved under sub-heading 8431 by the Deptt. was incorrect. Therefore, it cannot be said that the respondent had accepted the classification approval done by the Asstt. Commissioner and that approval has attained finality. In favour of assessee - E/1655/2005 - A/966/2012-EX(BR)(PB) - Dated:- 13-8-2012 - Justice Ajit Bharihoke, Shri Rakesh Kumar, JJ. REPRESENTED BY : Shri R.K. Verma, DR, for the Appellant. Shri L.P. Asthana, Advocate, for the Respondent. [Order per : Justice Ajit Bharihoke, President]. The department has referred this appeal against the order of the Commissioner (Appeals), dated 15-2-2005 wherein he classified the goods in question i.e. C.S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 8484. This show cause notice was confirmed by the Asstt. Commissioner and the respondent preferred appeal against that order-in-original to the Commissioner (Appeals). The Commissioner (Appeals) remanded the matter back to the Adjudicating Authority directing him to decide on the issue of classification and re-adjudicate the show cause notice. Against aforesaid order of the Commissioner (Appeals), Revenue preferred appeal before the Tribunal and the Tribunal accepting the appeal of the Revenue remanded the matter back to the Commissioner (Appeals) directing him to decide the appeal on the merits of the classification. Pursuant to the directions of the Tribunal, the Commissioner (Appeals) have passed the impugned order, wherein he has d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el) in a downward direction to lead the pallet assemblies near the intake of blast furnace where the pallets fall or are charged into it. The empty pallets continues moving on the rail, this time in upward direction to collect fresh ore from the hopper for subsequent processing. That is whole pallet assembly is supported by chassis which has two side frames and one frame middle section. The whole assembly is fitted with wheels to facilitate movement on rail. On scrutiny of the aforesaid use of the item it is observed that the pallet assembly is used for leveling the treated iron ores and also to give shapes to it for easy flow into the blast furnace. The said pallet assembly is also used as a material handling equipment for conveying the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Assembly can be considered to be classifiable under Heading No. 84.74 because it comes later to 84.28 of the Central Excise Tariff. 7.3 Further, I have also examined the copies of other documents submitted by the appellant wherein the classification of the pallet assembly has been done under Heading 84.74 by the proper officer or the appellant have cleared the goods under the aforesaid heading. I have gone through the following documents submitted by the appellant :- (i) classification list No. 67/89-90 w.e.f. 26-2-90 of the appellant wherein the Assistant Collector has approved the classification of Sinter Machine Pallet Assembly under Heading no. 84.74. (ii) classification declaration no. 54/CH-84/C/RJN/97-98 of M/s. Simp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee has not challenged the classification approval, it would not mean that for future also, the wrong classification will continue in respect of those goods. Otherwise also from the facts narrated above, it is evident that immediately after approval of classification under sub-heading No. 8431, the department served the respondent/assessee with the show cause notice raising demand based on the said classification which was contested by the respondent on the plea that the classification approved under sub-heading 8431 by the Deptt. was incorrect. Therefore, it cannot be said that the respondent had accepted the classification approval done by the Asstt. Commissioner and that approval has attained finality. 7. Ld. DR has not made any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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