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2024 (8) TMI 1440 - HC - GSTClassification of goods - case of the petitioner is that the products of the petitioner are classifiable under the heading 7615 of Customs Tariff Act, 1975, wherein, a contention of the Department so that the some products are liable to be classified under the heading of 7607 - HELD THAT - Earlier, the petitioner had suffered similar orders in the hands of the second respondent herein vide order No.13/2020, dated 28.10.2020, in respect of which, the second respondent had passed a Common Order No.13-19/2020 on 28.10.2020. The petitioner filed W.P.(MD)Nos.6485 to 6492 of 2023 against the said Order dated 28.10.2020. The Court disposed of these Writ Petitions filed by the petitioner in W.P.(MD)Nos.6485 to 6492 of 2023, vide Order dated 13.09.2023, following order of the Hon'ble Supreme Court in Commissioner of Central Excise vs. Hindalco Industries Limited in Civil Appeal No.7561 of 2009, dated 08.02.2022 2023 (6) TMI 844 - SC ORDER . The Writ Petition was allowed holding that ' this Court is of the considered opinion that the product Aluminium Foil Container is classifiable under 7615 with GST 12%. Hence the impugned order is liable to be quashed and accordingly quashed.' These Writ Petitions have to be allowed as the order of this Court has been accepted by the Commissioner GST Central Excise, Madurai. Consequently, the amount, that was pre-deposited by the petitioner, was directed to be refunded in accordance with law within 30 days from the date of receipt of a copy of this order. Petition allowed.
Issues:
1. Challenge to Order-in-Appeal rejecting appeals on classification of Aluminium foil container. 2. Classification dispute between petitioner and respondents under Customs Tariff Act, 1975. 3. Refund of excess tax paid by petitioner due to classification issue. Analysis: The judgment involves multiple Writ Petitions challenging the Order-in-Appeal rejecting appeals filed by the petitioner against the original order dated 21.06.2022. The core issue revolves around the classification of the Aluminium foil container, with the petitioner contending that it falls under heading 7615 of the Customs Tariff Act, attracting 12% GST, while the Department argues it should be classified under 7607 with 18% GST. The petitioner had previously faced similar orders, which were overturned by the High Court in a previous judgment, citing a Supreme Court decision in favor of the petitioner. The Court held that the Aluminium foil container is indeed classifiable under heading 7615 with 12% GST, based on the earlier judgment and the Supreme Court precedent. Consequently, the impugned order was quashed, and the petitioner was directed to be refunded the excess tax paid. However, the issue of refund was left open for further consideration based on legal provisions and factors to be determined later. Subsequently, the Assistant Commissioner of Central GST and Central Excise, Sivakasi Division, dropped the demand for the subsequent period based on the High Court's earlier judgment and the legal opinion received from the Headquarters. The Commissioner accepted the High Court's decision, leading to the allowance of the Writ Petitions and the refund of the pre-deposited amount to the petitioner within 30 days. The Court closed the miscellaneous petitions with no costs. In conclusion, the judgment resolves the classification dispute in favor of the petitioner, upholding the classification under heading 7615 with 12% GST and directing the refund of excess tax paid. The legal principles established in previous judgments and the acceptance of the High Court's decision by the Commissioner further support the petitioner's position, leading to the allowance of the Writ Petitions and the refund of the pre-deposited amount.
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