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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1998 (11) TMI AT This

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1998 (11) TMI 245 - AT - Central Excise

Issues: Classification of resin bonded bamboo mats with veneer in between under Central Excise Tariff Act, 1985.

Detailed Analysis:
1. The appeal was against Order-in-Appeal No. 3/90(C)(D) classifying the appellant's product under sub-heading 4408.90 with 30% ad valorem Central Excise Duty, which was challenged by the Revenue.
2. No representation was made by the appellants initially, but a request for a decision on merits was later submitted by the Consultants on record.
3. The Revenue reiterated the Order-in-Appeal, citing Board's Circular No. 129/1/88-CX-3 dated 26-12-1988, which classified the product under 4408.90.
4. The main issue was whether resin bonded bamboo mats with veneer in between should be classified under 4408.90 or 4410.90, as per Chapter Note (6) to the Central Excise Tariff Act, 1985.
5. The Tribunal found that the product fell under sub-para (b) of Note (6), as it matched the description provided in the Note, making it clear that the product should be classified under 4410.90.
6. The Tribunal concluded that the impugned order was not a speaking order as it did not consider the applicability of Note (6) in detail, leading to a remand for fresh consideration by the Collector (Appeals) with specific directions to consider Note (6) and issue a speaking order.

This detailed analysis of the judgment highlights the classification issue of resin bonded bamboo mats with veneer in between under the Central Excise Tariff Act, 1985, emphasizing the importance of Chapter Note (6) and the need for a speaking order by the lower appellate authority.

 

 

 

 

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