2024 (3) TMI 850 - SCH - Central Excise

Classification of the product manufactured by the appellant during the periods from July 1996 to December, 1996 and July, 1998 to September, 2000 - steel tubes for telephone and telegraph poles which are known as Hamilton Tubes - it was held by CESTAT that The appeals are accordingly disposed of by holding that the product in question is classifiable under sub-heading 7306.90 as held by the Tribunal - HELD THAT - Having considered various judgments relating to different enteries with respect to the product in issue, the Customs, Excise And Service Tax Appellate Tribunal (CESTAT) has correctly arrived at the right conclusion to dismiss the appeals. The appeals are dismissed.

Summary

The Supreme Court of India, in a judgment by Justice Pamidighantam Sri Narasimha and Justice Prasanna Bhalachandra Varale, dismissed the appeals after considering various judgments related to the product in question. The Customs, Excise and Service Tax Appellate Tribunal's decision to dismiss the appeals was upheld. No costs were awarded.