2004 (1) TMI 538 - AT - Central Excise

Summary

Issues:
Correct classification of the product - Bituminous Black Chassis Black under Heading 2715.90 or Heading 3210.90.

Analysis:

The dispute in the present appeal revolves around the proper classification of the appellant's product, Bituminous Black Chassis Black. The appellants argue for its classification under Heading 2715.90 as a Bituminous mixture, while the Commissioner (Appeals) classified it under Heading 3210.90 as other paints and varnishes. Initially, the Asstt. Commr. of Central Excise accepted the appellants' classification under Heading 27.15 in the original adjudication proceedings. However, upon a review petition by the Revenue, the Commissioner (Appeals) overturned this decision, leading to the current appeal.

In the case of M/s. Shalimar Paints Ltd. v. CCE, Calcutta, the Tribunal held that Bituminous Mixture should be classified under Heading 27.15 and not under Heading 32.10. Similarly, in another case involving cut-back Bitumin, it was also classified under Heading 27.15. The Commissioner of Central Excise, Calcutta's appeal against the Tribunal's decision was dismissed by the Hon'ble Supreme Court. Additionally, the West Regional Bench in the case of CCE v. Esdee Paints ruled that Bituminous material without certain properties should be classified under Heading 27.15 and not under Heading 3210.90. Given the consistency in these decisions, the Tribunal set aside the impugned order and allowed the appeal, providing consequential relief to the appellants.

Therefore, the Tribunal's decision was based on the precedent set by previous cases and established principles of classification under the Central Excise Tariff Act, 1985. The classification of the product as Bituminous Black Chassis Black under Heading 27.15 was deemed appropriate, in line with the Tribunal's prior judgments and the Supreme Court's dismissal of the Commissioner's appeal.