New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (1) TMI 199 - CESTAT MUMBAI

2016 (1) TMI 199 - CESTAT MUMBAI - TMI - Classification of goods - whether the product manufactured by respondent is “rough forging, and merits classification under 73.26 as claimed by the respondent or 72 07.10 as confirmed by the first appellate authority - Held that:- The classification which has been arrived at by the first appellate authority in his impugned order is under Chapter Heading No. 7207. In our view the impugned order cannot travel beyond the show-cause notice and classifying the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the principles of natural justice. - Matter remanded back - Decided in favour of Revenue. - Appeal No. E/200/07 - Dated:- 13-10-2015 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) For the Petitioner : Shri V.K. Shastri, Asst. Commr (AR) For the Respondent : Shri Gautam Datta, Advocate ORDER Per: M.V. Ravindran This appeal is filed by Revenue against Order-in-Appeal SVS/346/NGP-II/2006 dated 31.10.2006. 2. The relevant facts that arise for consideration are respon .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

2005 was issued to the respondent directing them to show cause as to why the product should not be classified under 7326 instead of 7214 as has been claimed by them. The show-cause notice was contested before the adjudicating authority. The adjudicating authority after considering the submissions made, did not agree with the contentions raised and confirmed the demands raised with interest and also imposed penalties. On an appeal before the first appellate authority the said order-in-original wa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he conclusion drawn by the first appellate authority is highly presumptuous and classifying the product under 7207.10/7207.90 is incorrect. He would submit that the product manufactured by the respondent would merit classification under Chapter Heading 73.26 as other articles of Iron and Steel . He would submit that the respondent had not given any evidences as to the articles manufactured by them are finished Rough Forging removed from their factory premises. In the absence of any evidence, cla .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s manufactured by the respondent would fall under Chapter Heading 73. He would submit that the Boards Circular No. 139/79/87-CX-4 dated 18.9.1989 need to be seen and it indicates that after 01.03.1988 forging of Iron and Steel would fall under Chapter Headings 73, 84, 85, 86. 4. Learned Counsel appearing on behalf of respondent would draw our attention to the findings recorded by the first appellate authority and the adjudicating authority. He would submit that the first appellate authority has .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version