1983 (7) TMI 321 - AT - Central Excise

Summary

Issues:
Classification of goods under the Central Excise Tariff Schedule.

Analysis:
The judgment involves six appeals against the Order-in-Appeal passed by the Collector of Central Excise (Appeals), Bombay. The central issue in all six cases is the classification of goods described as "P.V.C. Fire Resistant Antistatic Solid Woven Conveyor Belting." The Assistant Collector classified the goods under Item 19(III) of the Central Excise Tariff Schedule as "Cotton Fabrics," while the appellants argued for classification under Item 68 of the Schedule.

The appellants' counsel referred to a recent Tribunal order that overturned the decision of the Appellate Collector and classified similar goods under Item 68. The Department argued that one member of the Tribunal's bench dissented and believed the goods should be classified under Item 19(III), suggesting a reference to a larger bench. The Department also mentioned its intent to appeal to the Supreme Court against the Tribunal's order.

The Tribunal, after careful consideration, agreed with the majority decision of the previous order that classified the goods under Item 68. The Tribunal noted that the issue had been extensively discussed in the previous order, and they concurred with the majority's reasoning. As a result, the Tribunal allowed the six appeals and directed the reassessment of the goods under Item 68 within three months from the date of the order.

In conclusion, the Tribunal upheld the appellants' classification argument under Item 68 of the Central Excise Tariff Schedule, emphasizing the importance of following the Tribunal's decision over the Appellate Collector's ruling. The judgment highlights the significance of correct classification under the tariff schedule and the need for timely reassessment based on the Tribunal's determination.