2011 (2) TMI 46 - AT - Central Excise

Classification of Trichup Oil - falling under CH 3305.99 as against appellant s claim of classification under CH 3003.39 - Commissioner (Appeals) has held the classification of the product under CH 3305.10 - assessee has not challenged the said order - Revenue is in appeal against said order - High Court vide rejected the Revenue s contention - no merits in the Revenue s appeal, rejected

Summary

Issues: Classification of Trichup Oil under CH 3305.99 or CH 3003.39; Dispute resolution based on High Court order; Revenue's appeal against classification under CH 3305.10.

In the case, two appeals were being disposed of by a common order as the issue of classification of Trichup Oil was identical. The appellant had claimed classification under CH 3003.39, while the lower authority classified it under CH 3305.99. The appellant's advocate referred to a High Court order in the same case where the classification under CH 3003.39 was upheld. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief.

Regarding the Revenue's appeal (Appeal No.E/922/2001), the Commissioner (Appeals) had classified the product under CH 3305.10, which the Revenue challenged, arguing for classification under CH 3305.99. However, since the High Court had rejected the Revenue's contention of classification under CH 3305.99 in the appellant's case, the Tribunal found no merit in the Revenue's appeal and accordingly rejected it.

Both appeals were disposed of in the above manner, with the appellant's classification under CH 3003.39 being upheld based on the High Court order, and the Revenue's appeal against the classification under CH 3305.10 being rejected due to the High Court's decision.