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TMI Blog2015 (2) TMI 345X X X X Extracts X X X X X X X X Extracts X X X X ..... nd cleared by the appellant/assessee to be assessed under CET sub-heading 7323.10 as tableware and kitchenware, as claimed by the assessee or under CET sub-heading 8421.10, as filtering or purifying machinery or apparatus, as contended by the Revenue. 3. On the basis of the show cause notice and the subsequent order of the Department, the assessee preferred appeal to the Commissioner (Appeals), who held that the assessee is entitled to claim the benefit under sub-heading 7323.10 and rejected the contention of the Department. The Department, aggrieved by the said order, preferred appeal before the Tribunal. The Tribunal held that the products manufactured by the assessee would fall under the CET sub-heading 84.21 and, therefore, set aside t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r to the value of goods for purposes of assessment), if the High Court is satisfied that the case involves a substantial question of law. (2) The Commissioner of Central Excise or the other party aggrieved by any order passed by the Appellate Tribunal may file an appeal to the High Court and such appeal under this sub-section shall be - (a) filed within one hundred and eighty days from the date on which the order appealed against is received by the Commissioner of Central Excise or the other party; (b) accompanied by a fee of two hundred rupees where such appeal is filed by the other party; (c) in the form of a memorandum of appeal precisely stating therein the substantial question of law involved. Where the High Court is satisfied tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the majority of the Judges who have heard the case including those who first heard it. Save as otherwise provided in this Act, the provisions of the Code of Civil Procedure, 1908 (5 of 1908), relating to appeals to the High Court shall, as far as may be, apply in the case of appeals under this section. 7. As evident from the objection as made by the Department, the issue pertains to rate of duty that is payable by the assessee. Therefore, the objection as raised by the respondent is liable to be sustained, more so, in view of the decision of the Supreme Court in Navin Chemicals Manufacturing & Trading Co. Ltd. - Vs - Collector of Customs (1993 (68) ELT 3 (SC)), which decision has been followed by this Court in Commissioner of Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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