2016 (2) TMI 958 - SCH - Central Excise

Correct classification of an accessory used in an Intravenous set called latex bulb - the decision in the case of COMMISSIONER OF C. EX., CHENNAI Versus JAIN RUBBER (P) LTD. 2009 (3) TMI 369 - CESTAT, CHENNAI contested - Held that - The tax effect in this appeal is just about ₹ 78,000/-. We, therefore, do not see any reason to entertain this appeal. The appeal is dismissed on that ground alone. The questions of law raised are left open. The show cause notices, if any, issued for the subsequent Assessment Years may be decided by the competent authority on their own merits and in accordance with law.

Summary

The Supreme Court dismissed the appeal due to a tax effect of about Rs. 78,000. Questions of law raised were left open. Show cause notices for subsequent Assessment Years to be decided by competent authority on their own merits and in accordance with the law.