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COMMISSIONER OF CENTRAL EXCISE, MUMBAI Versus RAMKUMAR AND SONS PVT. LTD.

2016 (2) TMI 103 - CESTAT MUMBAI

Adjudication power - Classification - whether the product manufactured by respondent is "rough forging", and merits classification under 73.26 as claimed by the respondent or 7207.10 as confirmed by the first appellate authority? - Held that:- The matter needs to be adjudicated by the first appellate authority inasmuch, the dispute of classification as put forth by the show-cause notice was whether the product would merit classification under Chapter Headings 73.26 or 72.14/72.16. The classifica .....

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. Without expressing any opinion on merits of the case, keeping all issues open, we set aside the impugned order and remand the matter back to the first appellate authority to reconsider the issue afresh following the principles of natural justice. - APPEAL NO. E/200/07 - Dated:- 2-12-2015 - MR. M.V. RAVINDRAN AND MR. C.J. MATHEW, JJ. FOR THE APPELLANT : 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 .....

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der Chapter Heading 7216 and 7214 claiming the benefit of Notification No. 6/2002 as amended. Show-cause notice dated 07.07.2005 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 rais .....

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cles published in the "Wikipedia" which cannot be conclusive as "Wikipedia" is not an authoritative publication. It is his submission that the 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 respond .....

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teel were held as classifiable under sub-Heading No. 7208.00. Subsequently, on 01.03.1998 Chapter Nos. 72 and 73 of CETA were fully aligned with HSN which would amount that the products manufactured by the respondent would fall under Chapter Heading 73. He would submit that the Board's 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 be .....

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at the respondent has knowledge only in producing Rough Forging Items which is also evident from the orders as dimension and machines indicated that the manufactured item is "Open Forging". 5. We have considered the submission made by both sides and perused the records. 6. The entire dispute is regarding whether the product manufactured by respondent is "rough forging", and merits classification under 73.26 as claimed by the respondent or 7207.10 as confirmed by the first app .....

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