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Issues:
Classification of goods under Customs Tariff and Central Excise Tariff; Refund claim based on correct classification; Interpretation of heading 6807.10 of Central Excise Tariff; Validity of refund claim without challenging assessment order. Analysis: The appeal involved the classification of Acoustic False Ceiling Panels under Chapter 6806.10 of Customs Tariff and 6807.90 of Central Excise Tariff, leading to a duty payment of Rs. 9,30,023. The appellants sought a refund of Rs. 1,69,875.67, claiming the correct classification under 6807.10 with an 8% CVD instead of the 16% CVD paid. The dispute centered on whether the goods contained more than 25% by weight of blast furnace slag, crucial for classification under 6807.10 with nil duty. The Original authority and Commissioner (Appeals) rejected the refund claim, prompting the appeal to the Tribunal. Upon careful review, the Tribunal analyzed the manufacturing process of the panels, highlighting the use of blast furnace slag as a significant component, constituting over 60% by weight. The description under heading 6807.10 specified goods with more than 25% blast furnace slag to attract nil duty, aligning with the appellants' claim. The Tribunal found the appellants' classification argument valid based on the composition of the product, emphasizing the presence of blast furnace slag exceeding the threshold for the specific heading. Regarding the challenge to the assessment order, the learned SDR cited the Priya Blue Industries Ltd. case, arguing against entertaining the refund claim without contesting the assessment. However, the appellants countered, referencing a Tribunal decision in the Jindal Vijayanagar Steels Ltd. case, supported by the Supreme Court's stance in Shri Vallabh Glass Works Ltd. v. UOI. The Tribunal upheld the appellants' position, considering the act of filing a refund claim as challenging the assessment order, in line with established legal interpretations and procedural guidelines outlined in the Customs Manual. In conclusion, the Tribunal allowed the appeal, acknowledging the correct classification of the goods under heading 6807.10 and granting consequential relief to the appellants. The judgment emphasized the importance of accurate classification based on the composition of goods and upheld the right to challenge assessment orders through valid refund claims, ensuring procedural adherence and legal consistency.
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