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2016 (4) TMI 841 - SUPREME COURT

2016 (4) TMI 841 - SUPREME COURT - 2016 (334) E.L.T. 577 (SC) - Classification - Synthetic Rubber Aprons and Synthetic Rubber Cots - Whether to be classifiable under Chapter Heading 4009.99 or Chapter Heading 4016.99 - Held that:- it is the case of the Revenue in the show cause notices that the goods are classifiable under Chapter Heading 4016.99. Therefore, no new case could have been set up or decided contrary to the show cause notices that the goods fall under Chapter Heading 8448.00 without .....

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However, due to the passage of time, it would not be advisable (or permissible under the provisions of the Central Excise Tariff Act) to permit the Revenue to reopen the entire proceedings and classify the goods under Chapter Heading 8448.00. The matter is remitted back to the Tribunal to take a decision on whether the goods manufactured by the assessee are classifiable under Chapter Heading 4009.99 as claimed by the assessee or 4016.99 as claimed by the Revenue. - Appeal disposed of - Civil Ap .....

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ssessee is engaged in the manufacture of Synthetic Rubber Aprons and Synthetic Rubber Cots. According to the assessee, the manufactured goods are classifiable under Chapter Heading 4009.99 of the Central Excise Tariff Act, 1985. The classification list in this regard was approved by the Assistant Commissioner. Against the approval granted by the Assistant Commissioner, the Revenue preferred an appeal before the Commissioner (Appeals) in which it was contended that the goods were actually classif .....

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he Tribunal at Mumbai heard the assessee as well as the Revenue. Instead of deciding whether the goods fall under Chapter Heading 4009.99 as contended by the assessee and approved by the Assistant Commissioner or Chapter Heading 4016.99 as sought to be contended before the Commissioner (Appeals), the view taken was that the goods fall under Chapter Heading 8448.00. This conclusion was arrived at on the basis of an order passed by the Tribunal at Bangalore in the case of the assessee itself. Feel .....

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d to Warner Hindustan Ltd. v. Collector of Central Excise, Hyderabad [1999 (113) ELT 24 (SC) wherein goods falling under Chapter Heading 3003.30 as per the assessee therein were sought to be classified under Chapter Heading 3003.19 as per the Revenue. The goods were, however, classified by the Tribunal under Chapter Heading 17.04. This Court expressed the view that the Tribunal was wrong in allowing the appeal of the Revenue and classifying the goods as items of confectionery under Heading 17.04 .....

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