2017 (3) TMI 1590 - SCH - Central Excise

Classification of goods - complete kit of Colour Television Sets in SKD condition cleared to job workers of OEMs in kit form - whether classifiable under Sub-heading No. 8529.00 of Schedule to the Central Excise Tariff Act, 1985 or not? - the decision in the case of M/s Vewvox Systems Versus Commissioner of Customs, Central Excise & Service Tax, Noida-I 2017 (1) TMI 1023 - CESTAT ALLAHABAD contested - Held that - clearance effected by the appellant would attract levy of duty under Tariff Entry 8528 and not under Entry 8529 of the Central Excise Tariff Act, 1985 is based on the well considered findings of fact recorded in the light of the relevant departmental circulars and the provision of the relevant statute - appeal dismissed.

Summary

The Supreme Court dismissed the civil appeal as it found no merit in it. The appeal was related to the levy of duty under Tariff Entry 8528 instead of Entry 8529 of the Central Excise Tariff Act, 1985. The Court upheld the findings of the lower forums based on departmental circulars and relevant statutes.