2005 (9) TMI 628 - AT - Central Excise

Summary

Issues Involved:
Classification of goods under Central Excise Tariff Act, Heading 59.05 (now 59.06); Interpretation of Tribunal's decision in MRF Ltd. v. CCE, Goa & Chennai; Appeal filed by Revenue before the Supreme Court; Disposal of cross objection filed by the respondent.

Classification of Goods:
The Commissioner (Appeals) considered the facts, adjudicating authority's findings, and the law on the subject. Referring to the Tribunal's decision in MRF Ltd. v. CCE, Goa & Chennai, it was held that the subject goods are classifiable under Central Excise Tariff Act, Heading 59.05 (now 59.06). Consequently, the impugned orders were set aside, and the matter was remanded to the jurisdictional CCE for re-determination of the duty demand based on this classification.

Interpretation of Tribunal's Decision:
The Revenue's grievance was that the Tribunal's order in the case of MRF Ltd. was not accepted by them, and they had filed an appeal before the Supreme Court. However, it was acknowledged that the appeal filed by the Revenue was rejected by the Supreme Court, as reported in CCE, Goa & Chennai v. MRF Ltd. As a result, no interference was deemed necessary in the order of the Commissioner (Appeals), leading to the rejection of the Revenue's appeal and the disposal of the cross objection filed by the respondent.

This judgment primarily revolves around the classification of goods under the Central Excise Tariff Act and the interpretation of a previous Tribunal decision in the case of MRF Ltd. The legal analysis focused on applying the relevant law to the facts of the case and considering the impact of the Tribunal's decision on the classification of the subject goods. The outcome of the appeal filed by the Revenue before the Supreme Court was a crucial aspect in determining the final decision, ultimately resulting in the rejection of the Revenue's appeal and the disposal of the respondent's cross objection.