2009 (9) TMI 373 - AT - Central Excise

Classification- The dispute in this case relates to issue of Section 37B order dated 24-9-1992 classifying the impugned goods under heading 3923.90 and from when the revised classification would be effective. In the light of the decision of CCE, Bhubaneswar-I v. Ceeta Industries Ltd. - 2007 (217) E.L.T. 436 (Tri.-Kol.), held that- wherein it was held that the new classification would be effective from the date of issue of trade notice by the jurisdictional Commissioner, held that- the respondents are liable to pay duty under the revised tariff heading 3923.90 with effect from 12-10-92. The impugned order passed by the lower appellate authority is modified to that extent and the department s appeal is partly allowed.

Summary

The Appellate Tribunal CESTAT, Chennai modified the impugned order regarding the classification of goods under heading 3923.90, making the revised classification effective from 12-10-92 based on a trade notice issued on that date. The department's appeal was partly allowed.