2018 (8) TMI 305 - AT - Central Excise

Rectification of Mistake - recall of order - Classification of goods - Amla Shikakai Powder, Brahmi Amla Oil, Natural Hair Wash Powder and Hairolin H - Held that - There has been a mistake of law in the final order of this Tribunal dated 27th July, 2017, resulting in miscarriage of justice, as the afore-mentioned rectification order dated 28/03/2005 of Hon ble Supreme Court, was not brought to knowledge of the Tribunal. In the interest of justice, we recall the miscellaneous order No. 50834 of 2017 dated 22nd December 2017 passed in Excise ROM application No. 50933 of 2017 ex-parte and necessary modifications made. ROM Application allowed.

Summary

Issues:
Classification of items Amla Shikakai Powder, Brahmi Amla Oil, Natural Hair Wash Powder, and Hairolin - H under Chapter Heading 3305 instead of 3003.

Analysis:
The judgment by the Appellate Tribunal CESTAT NEW DELHI involved a miscellaneous application for the recall of an earlier order dated 27th July, 2017, which classified certain items under Chapter Heading 3305 instead of 3003. The appellant sought the recall based on a rectification by the Hon'ble Supreme Court in a previous case, which corrected the tariff heading from 3303.30 to 3003.30. The Tribunal acknowledged the mistake of law in their previous order, which resulted in a miscarriage of justice as they were not aware of the rectification order by the Supreme Court. Consequently, in the interest of justice, the Tribunal decided to recall the earlier order and modify it accordingly.

The Tribunal, after hearing both parties and considering the rectification by the Supreme Court, concluded that the items in question should be classified under Chapter Heading 3003 instead of 3303. They highlighted that the rectification order by the Supreme Court, published in 2008, was crucial in determining the correct classification. Therefore, the Tribunal modified the final order to reflect the correct classification based on the rectification by the Supreme Court, ensuring that the appellant receives the consequential benefit in accordance with the law.

In summary, the judgment by the Appellate Tribunal CESTAT NEW DELHI addressed the issue of the classification of certain items and the impact of a rectification order by the Hon'ble Supreme Court on the correct classification. The Tribunal acknowledged the mistake in their earlier order, rectified it in light of the Supreme Court's decision, and allowed the appeal of the appellant by setting aside the previous classification under Chapter Heading 3303 and reclassifying it under 3003. This detailed analysis showcases the importance of legal rectifications and ensuring justice is served by correcting any errors in previous judgments.