2003 (10) TMI 430 - AT - Central Excise

Summary

Issues:
Classification of goods under Chapter 72 or Chapter 83.

Analysis:
The appeal was filed by the Revenue against the order-in-appeal directing the classification of goods under Chapter 72. The appellant argued that a Board's clarification and a Chemical Examiner's Report supported the classification under Chapter 72. They also highlighted that in other Commissionerates, similar goods were classified under Chapter 72. Additionally, they referred to a decision of the Bombay High Court in their favor [1981 (8) E.L.T. 432].

Upon reviewing the submissions and case records, the Tribunal found that the Commissioner (Appeals)'s order aligns with the Board's Circular and the Chemical Examiner's report, which both supported the classification of the goods under Chapter 72. Consequently, the Tribunal concluded that the Department failed to establish a case warranting interference with the order-in-appeal.

Therefore, the Tribunal rejected the Department's appeal, affirming the classification of the goods under Chapter 72 as per the order-in-appeal.