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Commissioner of Central Excise, Aurangabad Versus M/s Waluj Components Pvt Ltd

2016 (4) TMI 188 - CESTAT 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 f .....

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- Furthermore as seen from the Explanatory Notes to the HSN it does not leave any doubt that the said mixer would be classifiable under heading 8509. - Decided in favour of assessee - Appeal No. E/492/07 - A/85844/16/EB - Dated:- 28-1-2016 - Ram .....

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ors, 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, .....

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g authority dropped the notices against the respondent Commissioner (Appeals) also dismissed the appeal filed by the Revenue. Aggrieved by the said order of the Commissioner (Appeals), the Revenue is in appeal before us. 2. Learned AR asserted that t .....

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erpreted 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 argu .....

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and not heading 8548. 4. We have gone through the rival arguments. We find that heading 8509 and 8548 read as under:- "8509.00 : Electro-mechanical domestic appliances with self-contained electric motor 8548.00 : Electrical parts of machinery o .....

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ains any electrical parts and, therefore, heading 8548 does not appear to be a correct heading. Furthermore, it is seen that the Explanatory Notes to the HSN contain following explanation for the purpose of classification:- "Equipment presented .....

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