2006 (12) TMI 364 - AT - Central Excise

Summary

Issues: Classification of "PCO Call Monitors" under Central Excise Tariff Act, 1985.

In this case, the main issue revolves around the classification of "PCO Call Monitors" under the Central Excise Tariff Act, 1985. The appeal arises from an order classifying the item under a specific sub-heading with retrospective effect. The appellant had initially filed the classification list under a different heading, which was approved. However, the reclassification was contested on the grounds that it cannot be done when the classification has already been approved and not contested by the Department. Reference is made to a previous case where a similar issue was decided in favor of the appellant. The Tribunal in that case held that the classification should be done under a different heading based on an earlier Circular of the Board. Another case cited also supported setting aside demands based on subsequent Board Circulars.

Upon hearing the learned JCDR who reiterated the departmental contentions, the Tribunal carefully considered the assessments completed based on the Board Circular in question. It was noted that the subsequent revision of the view by the Board and issuing a fresh circular cannot be applied to the present case. Citing the Delhi Bench's decision in a previous case, it was concluded that the confirmation of demands was not justified. Therefore, the impugned order was set aside, and the appeal was allowed. The decision was pronounced and dictated in open Court.

In summary, the judgment revolves around the classification of "PCO Call Monitors" under the Central Excise Tariff Act, 1985. The Tribunal considered the previous approvals and the subsequent revision by the Board, ultimately setting aside the demands based on the earlier Circular and allowing the appeal.