1993 (4) TMI 154 - AT - Central Excise

Summary

Issues:
Classification of the product "Hose Assembly" under S.H. No. 8431.00 or S.H. No. 4009.92.

Detailed Analysis:

1. The judgment involves two appeals that are clubbed together concerning the classification of the product "Hose Assembly" manufactured by the appellants.

2. The Collector (Appeals) had classified the product under S.H. No. 8431.00, but the appellants argued that it should be under S.H. No. 4009.92, citing that the previous orders by the Collector (Appeals) were not challenged by the Department, making the appeal improper.

3. The appellants contended that the impugned order amounted to a review of earlier proceedings, which was not permissible. They argued that the product should be classified under Heading 40.09 as it was made of hardened rubber, not hard rubber.

4. The Revenue argued that the quasi-judicial authority could take a different view from earlier decisions. They stated that the issue of classification under Heading 40.09 was not considered by the Collector (Appeals) and suggested remanding the matter for further examination.

5. The Tribunal found that the Collector (Appeals) was justified in entertaining the appeal and that there was no bar to taking a different view for subsequent assessments. The appeal was dismissed on this issue.

6. Regarding the classification issue, the Tribunal noted that the impugned order did not address whether the product was made of hardened or unhardened rubber. The matter was remanded to the Collector (Appeals) for reconsideration on this specific issue.

7. Ultimately, both appeals were allowed by remand for further examination and decision on the classification issue based on whether the product was made of hardened or unhardened rubber, in line with the decision of the Tribunal in a similar case.

This judgment clarifies the classification of the "Hose Assembly" product and the authority's discretion to review decisions based on subsequent assessments. It emphasizes the importance of considering the material composition of the product for accurate classification under the relevant tariff headings.