2004 (1) TMI 462 - AT - Central Excise

Summary

Issues: Classification of goods under Central Excise Tariff Act, 1985 and applicability of exemption under Notification No. 14/92.

In this case, the appellants manufactured various products and classified them under CETA sub-heading 3917.00, seeking exemption under Notification No. 14/92. Show cause notices proposed a different classification under sub-headings 7305.90 and 7304.90, with a duty demand of Rs. 25,51,136. The Assistant Commissioner confirmed this classification and duty demand, supported by the findings of the Commissioner (Appeals) in a previous order. The Commissioner (Appeals) agreed with the classification but remanded the matter for assessing the correct value. The Assistant Commissioner re-adjudicated and confirmed a duty of Rs. 22,32,245. The Commissioner (Appeals) upheld this decision, leading to the appellants filing an appeal. The issue of classification was previously decided by the Collector (Appeals), Tribunal, and the Supreme Court, attaining finality. The appellants argued that a circular determining the essential character of products was not considered, suggesting their goods should be classified differently. However, the tribunal rejected this argument, stating that the classification issue was final and the circular did not support the appellants' claim. Consequently, the tribunal upheld the impugned orders and rejected the appeals.