2015 (10) TMI 428 - SCH - Central Excise

Classification of metal rolling mills and its various parts - whether the items, are to be classified as part of the rolling mills under Heading No. 8455.90 or the same are to be classified under Heading No. 84.28 - Supreme Court after condoning the delay and hearing the parties were of the considered opinion that the appeal is devoid of merit and hence dismissed the appeal - The appeal was filed against the decision of Tribunal 2014 (12) TMI 112 - CESTAT NEW DELHI ; wherein tribunal held that items mentioned would be correctly classifiable under sub-heading No. 8455.90 as parts of rolling mills and not under heading No. 8428.00/8428.90 as held by the Commissioner (Appeals).

Summary

The Supreme Court condoned the delay and dismissed the appeal against the order passed by the Customs, Excise & Service Tax Appellate Tribunal in Central Excise Appeal No. 1299 of 2005.