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

2016 (4) TMI 188 - CESTAT MUMBAI

2016 (4) TMI 188 - CESTAT MUMBAI - 2016 (339) E.L.T. 275 (Tri. - Mumbai) - Change of classification - manufacturer of home appliances like, Mixer Grinder, Juice Extractors, Hand Blenders etc. - Heading 8509 or 8548 - denial of benefit of assessment under Section 4A of the Central Excise Act, 1944 - Held that:- It is clear from the description of the heading only "electrical parts" can be classified under heading 8548. There is no assertion that the said juicer attachment contains any electrical .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Ltd. are manufacturer of home appliances like, Mixer Grinder, Juice Extractors, Hand Blenders etc. The respondents were also manufacturing juicer attachment which was classified by them under Heading No. 8509 of the Central Excise Tariff Act, 1985 and they were assessing the same under Section 4A of the Central Excise Act, 1944. Two show-cause notices were issued to the respondents seeking to change the classification from Heading 8509 to 8548 and consequently, denying them benefit of assessment .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

hat Notification No. 13/2005-CE (NT) dated 1.3.2002 have to be strictly interpreted and for this purpose he relied on the decision of Hon'ble Supreme Court in case of Novapan India Ltd. Vs. Commissioner of Central Excise, Hyderabad - 1994 (73) ELT 769 (SC), Star Paper Mills Ltd. Vs. CCE - 1989 (43) ELT 178 (SC). He argued that the said attachment does not contain any electrical motor, therefore, cannot be classified under heading 8509. 3. Learned Counsel for the respondent asserted that as p .....

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