2014 (11) TMI 367 - AT - Central Excise

Classification of criss cross patches of tyre/tube rubber - classification under CSH 4008.21 or under CSH 4008.21 - Held that - In the case of Unipatch Rubber Ltd. 2007 (11) TMI 434 - SUPREME COURT OF INDIA , the issue travelled up to the Apex court and in appellant s own case, the matter was remanded to the Commissioner (Appeals) to examine the issue afresh and decide the classification. In remand proceedings the ld. Commissioner (Appeals) in the case of Samarth Rubber Products Ltd. 2008 (7) TMI 827 - COMMISSIONER OF CENTRAL EXCISE (APPEALS), PUNE-II classified the said product under CSH 4016.99 and the said order has been accepted by the revenue. In these circumstances, we hold that the product namely Criss-cross patch of rubber are classified under Chapter heading 4016.99 - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT MUMBAI ruled in favor of the appellants who manufacture criss-cross patches of tyre/tube rubber, classifying them under CSH 4016.99. The revenue's classification under CSH 4008.21 was rejected. The decision was based on previous rulings and the matter being remanded for reexamination. The impugned orders were set aside, and the appeals were allowed with consequential relief.