2017 (7) TMI 1212 - AT - Central Excise

Classification of goods - Nivaran 90 - Held that - The appeal is of the year 2001 and it has been pending before the Tribunal for more than a decade. Ahead of the transition of Indirect Tax to GST, this Tribunal has been given a mandate to dispose of all old cases at least prior to 2007. It would be appropriate and prudent to close the file for the purpose of statistics - the appeal is disposed as file closed.

Summary

The Appellate Tribunal CESTAT CHENNAI disposed of the appeal regarding the classification of the product 'Nivaran 90' as the matter was pending for a long time. The Tribunal decided to close the file for statistical purposes but clarified that the appeal and any stay orders would continue. Both parties can apply to reopen the case based on future developments. The appeal was disposed of as "file closed."