2013 (10) TMI 1331 - AT - Central Excise

Summary

Issues involved: Rectification of mistake in the final order regarding classification of goods under Chapter 35 of the Central Excise Act.

Summary:

The applicant filed an application for rectification of mistake in the final order dated 12-6-2013, claiming that the issue of classification of goods under Chapter 35 of the Central Excise Act was not considered. They cited a Supreme Court decision in the case of CCE, Mumbai-III v. Converter Adhesives & Chemicals (P) Ltd., where it was held that adhesives based on plastics goods sold in two sets are classifiable under Chapter 35. The absence of consideration of this aspect in the impugned order was highlighted as a mistake.

The Revenue contended that the issue raised by the appellant had been duly considered, and there was no finding in the final order regarding the classification of goods under Chapter 35 of the Tariff. They referred to another Supreme Court decision in the case of Deva Metal Powders Pvt. Ltd. v. Commissioner, Trade Tax, U.P., which defined a mistake apparent on record as one that is visible or capable of being seen. It was noted that the goods imported by the appellant were classified under Chapter 39 of the Customs Tariff Act, and the issue at hand was whether certain activities amounted to manufacture.

Upon review, it was concluded that there was no mistake apparent on record, and the application for rectification was dismissed.