2017 (2) TMI 370

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..... Shri Rajesh Ostwal, Advocate for respondent Per : Ramesh Nair This appeal filed by the Revenue against the order passed by the Commissioner (Appeals). 2. The fact of the case is that the appellant imported 'Solubor' which is Sodium Borate classified under chapter heading 3105 of the Central Excise Tariff Act, 1985. These goods after import repacked and sold as fertilizer. The original authori .....

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..... erent. Therefore only because the goods were classified under Chapter Heading 3105 under the Customs cannot be applied in the case of provisions for manufacture of goods under Central Excise Act. The product is correctly classifiable under Chapter heading 2840 and repacking of the said product amounts to manufacture in terms of Chapter note provided under chapter 28 of the Central Excise Tariff Ac .....

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..... e goods are classifiable under Chapter 2840. However, we observe that the Ld. Commissioner (Appeals) has decided the entire issue on the ground that the imported goods Solubor has been classified under Custom chapter heading 3105. Therefore the classification for the purpose of excise cannot be changed. However he has not decided the classification on the basis of the nature of the goods. We are t .....

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