2010 (1) TMI 1042 - AT - Central Excise

Summary

Issues: Classification of Bottom Discs of Slag Pot & Slag Ladle Cups under Central Excise Tariff Act.

Analysis:
1. The appellant appealed against the impugned order classifying Bottom Discs under Tariff Heading 86.09, denying Notification No. 67/95-C.E. benefit.
2. The Commissioner classified Bottom Discs under 86.09 based on an earlier order, holding them integral to Slag Pot & Slag Ladle Cups under Chapter 86.09.
3. The Tribunal, in a previous order, classified Slag Pot & Slag Ladle Cups under Heading 84.54, leading to the argument that Bottom Discs should also fall under 84.54.
4. The Revenue supported the lower authority's classification under Heading 86.09.
5. The impugned order upheld the classification under 86.09, citing the earlier decision regarding Slag Pot & Slag Ladle Cups.
6. The Tribunal set aside the adjudication order, classifying Slag Pot & Slag Ladle Cups under 84.54. Consequently, Bottom Discs were also classified under 84.54, and the appeal was allowed.

This detailed analysis covers the classification dispute of Bottom Discs of Slag Pot & Slag Ladle Cups under the Central Excise Tariff Act, including the arguments presented by both parties, previous decisions, and the final judgment delivered by the Tribunal, resulting in the classification under Heading 84.54.