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JYOTI SALES CORPORATION Versus COMMISSIONER OF CENTRAL EXCISE, PANCHKULA

Classification of manufactured goods - Par Boiling Machine and Dryer - classified under Chapter Heading 84.37 of Central Excise Tariff or under Chapter Heading 84.19 - conflict in judicial opinion expressed by two coordinate Benches of the Customs, E .....

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ribunal. - Civil Appeal No(s). 8612/2011 - Dated:- 11-2-2016 - MRS. JUSTICE R. BANUMATHI For the Appellant : Mr. S.K. Bagaria, Sr.Adv., Mr. Rupesh Kumar, Adv., Mr. Jitin Singhal, Adv., Mr. Pratik Raoka, Adv., Mr. Pravesh Bahuguna, Adv., Mr. Kumar Aji .....

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nate Benches of the Customs, Excise and Service Tax Appellate Tribunal. One line of decisions rendered by the Tribunal holds that Par Boiling Machine and Dryer manufactured by the assessees are classifiable under Chapter Heading 84.37 of Central Exci .....

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