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2015 (5) TMI 247 - SUPREME COURT

2015 (5) TMI 247 - SUPREME COURT - 2015 (319) E.L.T. 622 (SC) - 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 larger Bench. We may record that in the impugned order the Tribunal has held that the aforesaid process constitutes 'manufacture'. Since in the case of Hindustan Gum and Chemicals Ltd. t .....

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J. For the Petitioner : Mr K Radhakrishnan, Sr. Adv., Mr Arijit 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 Bajaj, Adv., Mr Anandh K, Adv. and Mr Rajesh Kumar, Adv. ORDER The assessee/respondent herein is engaged in the manufacture of Guar Dal Powder. According to the respondent the aforesaid .....

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53,196/- along with penalty and interest. Appeals against the said 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 appellants that it was pointed out before the Tribunal that in the case of Dilip Gum Industries vs. CCE, Rajkot (Order No. A/772-773/WZB/2004/C-II) dated 1.9.2004 the Tribunal held that ' .....

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