2015 (6) TMI 908 - SC - Central Excise

Classification of product part of illuminated signs - Chapter sub-heading 9405.90 or under heading No. 49.01 - Held that - We respectfully agree with the view expressed by this Court in the decision of Commissioner of Central Excise, Mumbai v. Tanzeem Screen Arts 2008 (12) TMI 473 - CESTAT, MUMBAI . Therefore, we allow this appeal and remand the matter to the Tribunal for fresh disposal in accordance with law as expeditiously as possible, at any rate, within six months from the date of receipt of copy of the order of this Court. All the contentions of both the parties are left open.

Summary

Issues involved:
Classification of the product part of illuminated signs under Chapter sub-heading 9405.90 or under heading No. 49.01 of Central Excise Tariff Act, 1985.

Analysis:

1. The Supreme Court admitted the appeal against the final order passed by the Customs, Excise and Service Tax Appellate Tribunal, Mumbai, dated 15-12-2008. The respondents were served but unrepresented before the Court.

2. The main issue raised in the appeal was the classification of the product part of illuminated signs under Chapter sub-heading 9405.90 or under heading No. 49.01 of the Central Excise Tariff Act, 1985.

3. Referring to a similar case, the Court mentioned the judgment in the case of Commissioner of Central Excise, Mumbai v. Tanzeem Screen Arts, where the matter was remanded to the Tribunal for disposal in accordance with the law. The Court agreed with the decision in that case and allowed the appeal, remanding the matter to the Tribunal for fresh disposal within six months from the date of the Court's order.

4. The Court emphasized expeditious disposal of the appeal and left all contentions of both parties open for consideration during the fresh disposal of the case by the Tribunal.

5. The judgment highlighted the importance of timely resolution of the appeal and instructed the Tribunal to deal with the matter promptly, ensuring a fair and lawful disposal of the classification issue related to the product part of illuminated signs.

6. The Court's order to remand the matter to the Tribunal for fresh disposal within a specified timeframe aimed at providing a just and efficient resolution to the classification issue, allowing both parties the opportunity to present their arguments and evidence before the Tribunal for a fair decision.