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Precision Rubber Industries (P) Ltd. Versus Commissioner Of Central Excise, Mumbai

2016 (4) TMI 841 - SUPREME COURT

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 issuing a fresh show cause notice to the assessee in this regard .....

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(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 Appeal No(s). 1757/2005 With C.A. No. 1453-1458/2001 - Dated:- 25- .....

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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 classifiable under Chapter Heading 4016.99. The appeal filed by the Rev .....

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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. Feeling aggrieved by the decision rendered by the Tribunal at Mumbai .....

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abad [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. The correct course for the Tribunal to have followed was to ha .....

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