9911796707
TMI Blog1990 (12) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... d been upheld by the Collector of Central Excise (Appeals), Calcutta vide his order-in-appeal dated 28-2-1990 which has been challenged by them by an appeal. 2. Shri R.N. Bajoria, learned Advocate, represented the petitioners during the hearing of the stay petition. He submitted that originally the Assistant Collector had passed an order dated ...... classifying the goods under Tariff Heading 7014 attracting 20% duty as in terms of Serial No. 11 of the Table annexed to Exemption Notification No. 52/86, dated 10-2-1986 as subsequently amended. This order was set aside on their appeal by the Collector (Appeals) who remanded the matter to the Assistant Collector for de novo decision. In the said order-in-appeal, the matter was remanded with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng more than 70% by weight of Rubber Compound which was held to be classifiable under Heading 59.07. The case is that of Jaya Shree Textiles v. Collector of Central Excise and Customs reported in 1990 (48) E.L.T. 575. The classification of the product as a Rubber Article on the criterion of predominant composition under the Heading 4009.92 was reversed by the Tribunal. On the same analogy, the present product does not become an article of bitumen on the basis of composition. Sub-heading 6807.00 decided by the Department is not applicable as that Heading unlike the HSN heading does not specifically cover articles of bitumen. The Tariff Heading 6807 covers only articles of stone, plaster, cement, asbestos, micas or of similar materials. Bitum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from assessment on remand. Reliance was also placed on a decision by the Tribunal in Deputy Collector of Central Excise, Calcutta v. Indian Aluminium Co. Ltd., Howrah reported in 1984 (16) E.L.T. 246, wherein it was held that where an order is set aside by the Appellate Authority and is remanded back with specific directions then the power and jurisdiction of the lower authority is limited to the extent the case is remanded back. The entire matter is not at large before the lower authority not is such authority free to decide the case in his own way. If a point was not decided in the earlier order, then it will be out of his jurisdiction to decide such a point on remand. In the circumstances, Shri Bajoria concluded that they have a strong p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specific provision for bitumenised paper under 4811.10 and the absence of similar provision for bitumenised glass fabric in Chapter 70 may not rule out that Chapter. The fact that bitumenised paper is considered as paper and not an article of bitumen and the absence of criterion about the pre-dominance of bitumen vis-a-vis paper may perhaps justify a similar treatment for bitumenised glass fabric as contended by the learned Counsel. The question of permissibility of the action taken by the Assistant Collector embarking upon a fresh voyage of discovery of alternative classification in view of the specific directions in the remand order passed by the Collector (Appeals) apart, the alternate classification decided upon appears to be not approp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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