2000 (6) TMI 67 - AT - Central Excise

Summary

Issues:
1. Classification of 'Pan Chutney' under the Central Excise Tariff.
2. Revision of approved classification list.
3. Application of relevant case laws.

Analysis:

Issue 1: Classification of 'Pan Chutney'
The appeal pertains to the demand of central excise duty on the product 'Pan Chutney' during 1993-94. The initial classification by the Asstt. Collector under sub-heading no. 2103.11 was set aside by the Collector of Central Excise (Appeals) who classified it under sub-heading no. 2107.91. The demand was confirmed by the Asstt. Commissioner. The Commissioner of Central Excise (Appeals) upheld the classification and demand. The appellant challenged this, arguing that no show cause notice was issued in the review proceedings. However, the Department contended that the matter was settled by a previous Tribunal decision and a Supreme Court ruling, thus the appeal lacked merit.

Issue 2: Revision of Approved Classification List
The appellant claimed that the classification was a revision of an approved list, but the Tribunal found that the classification under sub-heading no. 2103.11 was never accepted by the Department. The show cause notice was dropped, but the order-in-original was reviewed by the Collector of Central Excise, and the classification was changed to sub-heading no. 2107.91. The Tribunal concluded that since the classification was never finally approved by the Department, it was not a case of revision of an approved list.

Issue 3: Application of Relevant Case Laws
The appellant cited a case law regarding the revision of approved classification lists being effective prospectively. The Tribunal referenced a Civil Appeal and a Tribunal decision, but found them inapplicable to the present case. The Tribunal emphasized that there was no approved classification list challenged by the Department, distinguishing it from the cases cited by the appellant.

In conclusion, the Tribunal rejected the appeal after considering all arguments and case laws presented. The classification of 'Pan Chutney' under the Central Excise Tariff had been settled in previous decisions, and the Tribunal found no merit in the appellant's contentions regarding the revision of the classification list. The Tribunal's decision was based on a thorough analysis of the facts and legal precedents, ultimately upholding the classification and demand of central excise duty on the product.