GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
What's New Case Laws Highlights Articles News Forum Short Notes Statutory TMI SMS More ...
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

 

 

 

 

 

Latest Notifications:

    Dated      Category

20-7-2017 Cus (NT)

18-7-2017 IT

18-7-2017 CE (NT)

18-7-2017 CE

18-7-2017 GST CESS Rate

15-7-2017 Kerala SGST

14-7-2017 Andhra Pradesh SGST

14-7-2017 Cus (NT)

14-7-2017 Cus

13-7-2017 Co. Law

13-7-2017 Co. Law

13-7-2017 ADD

13-7-2017 ADD

12-7-2017 Jammu & Kashmir SGST

12-7-2017 Gujarat SGST

12-7-2017 Gujarat SGST

12-7-2017 CGST Rate

12-7-2017 UTGST Rate

12-7-2017 UTGST Rate

12-7-2017 IGST Rate

More Notifications


Latest Circulars:

19-7-2017 Income Tax

18-7-2017 Customs

17-7-2017 Customs

14-7-2017 Income Tax

13-7-2017 Central Excise

13-7-2017 Customs

13-7-2017 Central Excise

13-7-2017 Customs

7-7-2017 Income Tax

7-7-2017 Goods and Services Tax

More Circulars



|| 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