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Commissioner of Central Excise And Customs Versus M/s Kraps Chem Pvt Ltd And Another

2015 (5) TMI 247 - SUPREME COURT

Classification of goods - Classification under Chapter Heading 11.01 or under Chapter Heading 1301.10 - Held that:- Impugned order is set aside the impugned order and remit the case back to the Tribunal. We direct that the matter shall be heard by a .....

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r Bench of the Tribunal can take a fresh look into this issue in the instant case as well. - Following decision of Commissioner of Central Excise, Ahmedabad v. Hindustan Gum & Chemicals Ltd. [2011 (9) TMI 676 - SUPREME COURT OF INDIA] - larger Bench .....

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Prasad, Adv., Ms Rashmi Malhotra, Adv. and Mr B Krishna Prasad, Adv. For the Respondents : Mr V Lakshmikumaran, Adv., Mr M P Devanath, Adv., Mr Vivek Sharma, Adv., Ms L Charanaya, Adv., Mr Aditya Bhattacharya, Adv., Mr R Ramachandran, Adv., Mr Hemant .....

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able under Chapter Heading 11.01. If the product falls in the aforesaid category it attracts nil duty. On the other hand, view which is taken by the Revenue is that after the aforesaid process of converting Gaur Dal into powder is undertaken it becom .....

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id order have been allowed by the Tribunal, holding that it would remain a product of milling industry and therefore needs to be classified under Chapter Heading 11.01. It is argued by Mr. Radha Kirshnan, learned senior counsel appearing for the appe .....

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al further noted that in another judgment given by the another Bench of the Tribunal viz., Hindustan Gum and Chemicals Ltd. vs. CCE, Ahmedabad- II (2004 (91) ECC 289) where the case is concerned tamarind Kernel powder (a kind of gum only) it was held .....

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onsideration. Instead, the Tribunal chose to follow the decision in Hindustan Gum and Chemicals Ltd., holding at the same time that the order in Dilip Gum Industries does not come as a binding precedent, which according to the learned senior counsel .....

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s to refer the matter to the larger Bench to resolve this conflict. It may also be recorded that against the judgment of the Tribunal in Hindustan Gum and Chemicals Ltd. the Department had filed an appeal in this Court and this Court has referred the .....

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