2018 (11) TMI 1364 - AT - Central Excise

Classification of goods - body built on duty paid chassis - Whether classified under CETH 87.02 or under CETH 87.07 of Central Excise Tariff? - Held that - The present appeal requires to be remanded to the adjudicating authority for De novo consideration basing upon the outcome of the decision of the Apex Court in the appellant s own case for the earlier period which is sub-judice - appeal is allowed by way of remand to the original authority.

Summary

Issues: Classification of bus bodies under Central Excise Tariff - Chapter 87.02 or Chapter 87.07

In this case, the appellant, engaged in manufacturing bus bodies on duty paid chassis for public transportation, classified the bus bodies under Heading 87.02 and cleared them without paying Central Excise duty since 1992. The Department contended that the bus bodies should be classified under Chapter Heading 87.07. A show-cause notice was issued, and the original authority confirmed the demand. The appellant appealed to the Commissioner (Appeals), who upheld the decision. The appellant argued that the impugned order did not consider judicial precedents and failed to appreciate the facts of the case. They cited a previous Tribunal decision and a Supreme Court ruling in a similar case. The Revenue admitted that an appeal in the appellant's earlier case was pending before the Supreme Court, with a stay granted. The Tribunal, considering the submissions and the stay order, remanded the case to the adjudicating authority for fresh consideration based on the outcome of the pending Supreme Court decision. The impugned order was set aside, and the appeal was allowed by remanding it to the original authority for further proceedings.