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

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 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 of the goods - the Ld. Commissioner (Appeals) is suppos .....

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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 import repacked and sold as fertilizer. The original authority confirmed the demand on the ground that the Solubor is correctly classifiable under chapter 2840. As per the Chapter 28 repacking is amount to manufacture and therefore the respondent was .....

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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 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 .....

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