1999 (11) TMI 498 - AT - Central Excise

Summary

Issues involved: Classification of aluminium card cans and plastic cards under the Central Excise Tariff.

Classification of aluminium card cans:
The appellants initially classified aluminium card cans under sub-heading 7613.90, but the jurisdictional Superintendent directed them to reclassify under Heading 8448. Subsequently, show cause notices were issued for classification under sub-heading 7616 and plastic card under Heading 3923. The adjudicating authority classified aluminium card cans under Heading 7612 and plastic card under sub-heading 3923. The Collector of Central Excise (Appeals) classified aluminium card cans under Heading 7617.90 and plastic card under Heading 3923, with the appellants not contesting the plastic card classification. The appellants argued that no show cause notice was issued for classifying under sub-heading 7616.90, citing the need for proper notice as per the principles of natural justice and referencing a Supreme Court decision. The Revenue contended that previous Tribunal decisions supported the classification under Heading 7616 and 3923. The Tribunal found that no show cause notice was issued for the specific sub-heading 7616.90, leading to setting aside the classification for aluminium card cans, allowing the Revenue to take further action within the law.

Conclusion:
The impugned order regarding the classification of aluminium card cans was set aside due to the absence of a show cause notice for the specific sub-heading. The Revenue was granted the opportunity to proceed lawfully, while the appeal was disposed of accordingly.