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2006 (1) TMI 343 - AT - Central Excise
Issues: Classification of Prepared Adhesive under Chapter Heading 3506.00 vs. 3905.10.
In this case, the main issue revolves around the classification of a product, specifically Prepared Adhesive, under Chapter Heading 3506.00 as claimed by the assessee, as opposed to the Revenue's classification under 3905.10. The dispute arises from the Board's Circular No. 47/90, which directs the classification of Polyvinyl acetate emulsion, including additives, under Chapter Heading 3905.10 for items put to retail sale and packed in containers of over 1 kg. The Assistant Commissioner, following the Circular, classified the product under 3905.10 in the Order-in-Original. However, the Commissioner (A) overturned this decision, citing lack of expert opinion or technical report justifying the classification. The learned SDR representing the Appellant argued that the Commissioner (A)'s decision was incorrect as the Board's circular is binding on authorities and must be adhered to. He referenced a Tribunal ruling in Chandras Chemical Industries Pvt. Ltd. v. CCE, Calcutta, where adhesives put up for retail sale were classified under 3905.10. The SDR emphasized that Excise Authorities are bound by the Board's orders and cannot deviate from them. Despite notice being served, the Respondents did not appear. Upon careful consideration, the Tribunal, comprising Dr. S.L. Peeran and Shri T.K. Jayaraman, found that the Assistant Commissioner had thoroughly examined the issue, and there was no dispute regarding the product in question. As there were no contested facts, seeking expert opinion or technical reports was unnecessary. The Tribunal noted that the Assistant Commissioner correctly applied the binding Board's circular, as upheld by the Tribunal's precedent in Chandras case. Consequently, the Tribunal deemed the Commissioner (A)'s decision as not legally sound and set it aside, affirming the Order-in-Original. The operative portion of the Order was pronounced in open court at the conclusion of the hearing.
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