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Commissioner of Central Excise, Nagpur Versus M/s. Rallis India Ltd.

2017 (2) TMI 370 - CESTAT MUMBAI

Classification of imported goods - ‘Solubor’ which is Sodium Borate classified under chapter heading 3105 of the Central Excise Tariff Act, 1985 - classifiable under 2840 or under 3105? - Held that: - only because the Customs has classified the goods .....

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ed to decide the classification of Solubor under Central Excise Tariff Act without getting influenced by the classification decided by the Customs authority in case of import of the goods - appeal allowed by way of remand. - E/245 & 1345/06 - A/85227 .....

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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 .....

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supposed to pay duty on the repacking and clearance of the imported goods. The Ld. Commissioner (Appeals) dropped the demand on the ground that at the time of import in bill of entry Solubor was classified under chapter heading 3105. Therefore the a .....

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er (AR) appearing on behalf of the revenue submits that the assessment of Customs and Central Excise are different. Therefore only because the goods were classified under Chapter Heading 3105 under the Customs cannot be applied in the case of provisi .....

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Tariff Act, 1985. 3. On the other hand, Shri Rajesh Ostwal Ld. Counsel for the respondent submits that once the imported goods have been classified under Chapter heading 3105 the same attained finality and thereafter for the purpose of excise the cla .....

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that only because the Customs has classified the goods under Chapter heading 3105 it will not be binding on the Central Excise classification. The classification of the Central Excise has to be decided by taking into consideration the actual nature .....

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