2018 (2) TMI 387 - AT - Central Excise

Classification of Indian Katha - whether the same will under sub Heading 32019010 as per the Department or under 14049050 as claimed by the appellant-assessee? - Held that - the issue, have already been adjudicated by the precedent order of this Tribunal between the department and same party 2017 (2) TMI 764 - CESTAT ALLAHABAD , where it was held that The goods manufactured by the appellant during the relevant period are classified under 14049050 as Indian Katha - appeal allowed - decided in favor of appellant.

Summary

Issues: Classification of Indian Katha under sub Heading 32019010 as per the Department or under 14049050 as claimed by the appellant-assessee.

The judgment by the Appellate Tribunal CESTAT, ALLAHABAD, dealt with the issue of the classification of Indian Katha under different sub-headings. The tribunal noted that the issue had already been adjudicated in a previous order between the department and the same party. The tribunal referred to Final Order No. A/70009/2017-EX[DB] in Appeal No. E/58482/2013-EX[DB] dated 04.01.2017, which was reported at 2017 (349) ELT 524 (Tri. All.). It was mentioned that the said order was challenged by the Revenue before the Hon'ble Supreme Court, and the Supreme Court dismissed the appeal on 28th July, 2017, stating that there was no merit in the appeal. Therefore, the tribunal concluded that the issue was squarely covered by the previous order of the tribunal, which was confirmed by the Supreme Court. Consequently, the appeals were allowed, and the impugned order was set aside. The appellants were granted consequential benefits as per the law, and miscellaneous applications were also disposed of accordingly.