TMI Blog2018 (4) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... erwise? - Held that: - matter referred to Larger Bench to give its opinion on appropriate classification of MMNF whether under Tariff Item No. 22021020 or 22029020 - The matter may be placed before Hon'ble President for constitution of Larger Bench. - APPEAL No. E/50661-50662/2015-EX[DB] - INTERIM ORDER NO. 4-5-/2018 - Dated:- 27-2-2018 - MR. Anil Choudhary, Member (Judicial) And MR. Anil G. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench, Mumbai in the case of Hindustan Coca-Cola Beverages P. Ltd. Versus Commissioner of Central Excise, Thane-I reported at 2014-TIOL-1707-CESTAT-MUM and 2014 (310) E.L.T. 145 (Tri. - Mumbai) passed in Appeal No. E/ 1465/2011-Mum. vide its Final Order No. A/650/2014-WZB/C-11(EB), dated 27 / 08/2014, wherein it was held that Classification of MMNF falls under Tariff Item No. 22021020 of Schedule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e dash (-). The Rules for Interpretation of Tariff require that for arriving at appropriate classification, one has to first arrived at a group, which is covered by entry with single dash (-) and then subsequently further arrive at Tariff classification prefixed by either two dashes (--) or three dashes (---), which falls within the same entry having single dash We find in Tariff, Tariff Item No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arriving at classification. First 6 digit classification is to be arrived at and then it is further proceeded with arriving at 8 digit classification. We do not find that said process to has been undertaken by the Coordinate A Bench and it went ahead with comparing entries with three dashes falling under entries having two different entries having single dash (-). We do not find the method010U ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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