2006 (6) TMI 299 - AT - Central Excise

Summary

Issues involved:
Classification declaration for various products under Central Excise Tariff Act, 1985.

Comprehensive Analysis:

Issue 1: Classification of goods
The issue revolved around the classification of products under the Central Excise Tariff Act, 1985. The appellants initially classified the goods under Chapter No. 3000.10 but were alleged to have short paid Central Excise duty by not classifying them under Chapter No. 2108.99. The Assistant Commissioner had issued a show cause notice, which was adjudicated, confirming the classification under Chapter No. 2108.99. Despite no appeal being filed against this order, the appellants later filed a fresh declaration claiming classification under Chapter No. 3003.10, contradicting the earlier approved classification. The appellants claimed their products were similar to other known products in the market, but failed to provide material to substantiate this claim. The Commissioner (Appeals) order detailed the reasons for confirming the classification, finding no merit in the appeal filed. Consequently, the appeal was rejected.

Conclusion
The judgment upheld the classification of the goods under Chapter No. 2108.99 of the Central Excise Tariff Act, 1985, rejecting the appeal due to the lack of substantial evidence supporting the appellants' claim of similarity to other products in the market. The decision emphasized the importance of providing material evidence to support classification claims and upheld the lower authorities' decision regarding the classification of the goods.