TMI Blog2018 (5) TMI 1200X X X X Extracts X X X X X X X X Extracts X X X X ..... ing under heading 8418 by average rate of duty which is not permissible in law - It is a case of blow hot blow cold - appeal dismissed - decided against appellant. - Ex. Appeal No. 50103 of 2018 - A/51546/2018-EX[DB] - Dated:- 16-4-2018 - Mr. Justice (Dr.) Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Sh. V. Swaminathan, Advocate for the appellant Sh. M. R. Sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide his order-in-original No. 1/2003 dt. 11.03.2003 has classified the same as parts of refrigerators falling under Chapter 8418. On appeal by the appellant, the Commissioner vide order-in-appeal dt. 26.12.2003 upheld the order of original authority. 3. The appellant was earlier enjoying the classification under Chapter 39. But, w.e.f. February 2006 the appellant has changed the classification. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts have submitted copy of ER-1 returns filed by them for the above said period. On perusal of the same, it is found that they had declared PVC Profiles (Plastic and articles) under heading No. 39162019 PVC Gasket Trims for Refrigerators under heading No. 84189900. Since both types of items were declared as PVC goods both headings were mentioned, it would not be possible to make out if impug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sified/ bifurcated by the department as some profiles and Gaskets etc. were classifiable under Chapter 84 and others under Chapter 39 of CETA, 1985; that from the descriptions of the goods as mentioned in the ER-1 returns, it cannot be ascertained whether the goods are specific parts of the machines to merit classification under Chapter 84 of CETA, 1985 or whether these require further work by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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