TMI Blog2017 (3) TMI 1499X X X X Extracts X X X X X X X X Extracts X X X X ..... the ground raised by Revenue are not sustainable because the Explanatory Notes, on which Revenue placed reliance, have no force of law and they are only for guidance whereas the finding of ld. Commissioner (Appeals) is on the basis of CETA, 1985 enacted by Indian Parliament. Therefore, the ground raised by Revenue are not sustainable - appeal of Revenue dismissed - goods correctly classified under Tariff Item No.73239100 covering “Kitchen or other household articles and parts thereof” - decided against Revenue. - E/989/2009-EX[DB] - A/70266/2017-EX[DB] - Dated:- 1-3-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Pawan Kumar Singh, Superintendent, for Appellant Shri Vishnu Dutt T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Excise Act, 1944. The appellant contested the Show Cause Notice and stated that the goods manufactured by them were appropriately classifiable under Tariff Item No.73239100. The said Show Cause Notice dated 08/02/2008 was adjudicated through Order-in-Original 50/Dem/ACK-III/2008 dated 25/11/2008, wherein the Original Authority did not appreciate the contention of the respondents and confirmed the demand amounting to ₹ 1,26,573/- + Education Cess of ₹ 2,531/- imposed equal penalty under Rule 25 of Central Excise Rules, 2002 on M/s Rationale Iron Steel Co. Aggrieved by the said Order-in-Original dated 25/11/2008 respondents preferred appeal before Commissioner (Appeals). The said appeal was decided through impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cing machines are specifically mentioned there and therefore the goods manufactured by respondents should be classified under Tariff Item No.84385000. 4. Heard the ld. D. R. for Revenue who has presented the grounds of appeal. 5. Heard the ld. Consultant for Respondents who has submitted that the ld. Commissioner (Appeals) has passed a reasoned order in view of the fact that the goods supplied by respondents were small kitchen gadget of specific design used in the kitchen of Indian Army. 6. Having considered the rival contentions and on perusal of Page 1 of Show Cause Notice wherein at Para 3 of Show Cause Notice Tariff description of goods falling under Tariff Item No.84385000 are stated as Machinery for the industrial preparatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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