2003 (9) TMI 85 - SCH - Central Excise

Classification of goods - Whether the appellant s product viprot was classifiable for the year 1983-84 under the unamended Central Excise Act 1944 under Tariff Item 1-B or Tariff Item 68 - Held that - if the item was classifiable under Tariff Item 68 the appellant would not be liable to pay any duty by virtue of the quantum of the turnover. The Assessing Officer the Collector of Central Excise as well as the Tribunal have come to a conclusion after weighing the material on record that the item was properly classifiable under Tariff Item 1-B. This is essentially a question of fact and the view taken appears to be a reasonable one - Decided against assessee.

Summary

The Supreme Court of India dismissed the appeal regarding the classification of the product 'viprot' under the Central Excise Act, 1944. The item was classified under Tariff Item 1-B, making the appellant liable to pay duty. The decision was based on factual evidence and deemed reasonable. No costs were awarded.