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Blue Star Ltd. Versus Commissioner of Central Excise, Mumbai III

2016 (6) TMI 540 - CESTAT MUMBAI

Classification - appellants were engaged in the manufacture of refrigerating appliances and air conditioner machinery and equipment - excise authorities treted the products as electric fans falling tariff item 33 - Held that:- Order-in-Original as well Order-in-Appeal were passed on the presumption that the revisionary authority has finalised the assessment of the impugned goods as electric fan under Tariff Item 33(3). This observation in Order-in-Original as well Order-in-Appeal is incorrect as .....

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al as well as Order-in-Appeal are based on a wrong premise. They could not have proceeded with the confirmation of demand without first classifying of the product as the demand of classification was remanded by the Revisionary authority. - In view of the above the impugned order is set aside and the matter is remanded for fresh adjudication after classifying the product following the due process of law. - Appeal No. E/659/07- Mum - A/87049/16/EB - Dated:- 13-4-2016 - SHRI S.S. GARG, MEMBER ( .....

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the belief that the said goods are not excisable and no duty is payable on it. They were also under the impression that the goods are classifiable under Tariff item 29A as parts of refrigerator and air conditioner appliances and would be exempted under notification 80/62-CE dated 24.04.1962. Earlier during the period 1974-75 the Central Excise authorities had confirmed a demand on said goods classifying the same as electric fans falling tariff item 33. The matter travelled up to the revisionary .....

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ion of the demand with reference to Item 33(3), Central Excise Tariff after the petitioners are given a proper opportunity of showing cause and also being heard is so desired against the proposed demand. 3. The matter travelled to the Hon'ble High Court of Bombay which vide order dated 20.02.1987 observed as under:- 5. In my view this is a clear case of complete misdirection on the part of the Assistant collector of Central Excise. The Government had left the issue open and had in fact reman .....

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of electric fans used in water coolers, bottle coolers, bottle coolers, deep freezers packaged air conditioners and fan coil units was finalised by the department by classifying them under the then tariff item no. 33(3). 5. Similarly the Commissioner (Appeals) while confirming the demand observed as under:- The lower authority by the same order decided the classification of electric fans used in water coolers, bottle coolers, deep freezers packaged type air conditioners and fan coil units under .....

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