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M/s. Plasopan Engineers (I) Pvt Ltd And Others Versus Commnr. of Central Excise, Delhi And Others

2015 (4) TMI 349 - SUPREME COURT

Classification of doors and windows - Classification under Chapter sub-heading No. 3925.20 or Chapter sub-heading No. 3925.99 - Held that:- appellant contends, that the observations of the Tribunal are factually incorrect and contrary to the record a .....

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l by moving an appropriate application for rectification. - Civil Appeal Nos. 8117-8119 of 2003, Civil Appeal Nos. 9046-9048 of 2003 - Dated:- 11-3-2015 - A. K. Sikri And Rohinton Fali Nariman,JJ. For the Appellants : Mr. V. Lakshmikumaran, Adv. Mr. .....

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S. A. Haseeb, Adv. Mr. B. Krishna Prasad, Adv. ORDER Civil Appeal Nos. 8117-8119 of 2003 The dispute in the present appeal pertains to classification of doors and windows in question which are supplied by the assessee to its customers. As per the app .....

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that the goods in question would fall under Chapter sub-heading No. 3925.20 of the Schedule to the Central Excise Tariff Act. The stand of the Department is that the goods supplied by the assessee would be classified under Chapter sub-heading No. 39 .....

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ribunal has observed: It has come on record that the goods in question are removed by the Appellants in running length and the doors and windows are fabricated at site by cutting the goods into required sizes. It is the submission of Mr. V. Lakshmiku .....

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ressed by the Tribunal. If that is the contention of the appellant which is factual in nature, the remedy for the appellant is to approach the Tribunal by moving an appropriate application for rectification. In view of the aforesaid, Mr.V.Lakshmikuma .....

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year 2003, we grant 30 days' time to the appellant to move such an application. If such an application is moved within the aforesaid time, the same shall be considered by the Tribunal on merits and would not be dismissed on the ground of limitati .....

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