9911796707
TMI Blog1998 (12) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Tariff Act in their classification list No. 1/92-93 effective from 1-4-1992. The classification list was approved by the proper officer. Subsequently in C.L. No. 2/92-93, dated 16-12-1992 the appellants clasified the impugned products under sub-heading 7615.10 which was also approved by the proper officer. Subsequently they filed an appeal with the Collector (Appeals) to revise the classification of their products with effect from 1-4-1992. The Collector (Appeals), under the impugned order, had set aside the approval of the classification list of parts of pressure cooker under sub-heading 7321.90 under C.L. No. 1/92-93 holding that the classification of parts under sub-heading 7615.10 had already been accepted by the Department in re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aluminium articles; that parts which are sold as spares are liable for Central Excise duty. 4. No one appeared on behalf of the respondents. M/s. Dalal Plastic Corporation, however, have submitted written submissions under their letter dated 28-9-1998 in addition to the cross-objection filed earlier. They have submitted that Collector (Appeals) decided the classification of plastic parts of pressure cooker under sub-heading 7615.10 with exemption under Notification No. 180/88; that from 1-3-1992, all the parts of the pressure cookers are exempted from payment of duty unconditionally and hence following of Chapter X pocedure does not arise. They relied upon the decision in the case of C.C.E. v. Balraj Papers Straw Board Mills (P) Limite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 90 in Classification List No. 1/92-93. The proper officer approved the classification list as such and accordingly the goods were cleared by the appellants. An appeal under the Central Excise Act can he filed by an aggrieved party and as in respect of classification List No. 1/92-93, the Department had approved the C.L. as per the claim of the appellant and they are not aggrieved person under Section 35 of the Central Excise Act. The classification list cannot be revised retrospectively in the normal course; And the revision in classfication can be sought only prospectively by the assessee in a case covered under Rule 173B(4) where the proper officer has approved the classification of the goods as claimed by the assessee. The Hon hle Suprem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is followed in case the use is elsewhere than in the factory of production. Irrespective of the fact of classification of parts of pressure cooker, manufactured by the respondents, the parts will be exempted if they fulfil the conditions specified in the notification since entry at Serial No. 10A of the Notification No. 181/88 refers to parts of pressure cooker (other than cooker body with or without handle, lid with or without handle, and vent weight) classifiable under Chapters 39, 40, 73, 74 or 76 of the CETA. This aspect has not been examined by both the lower authorities. We, therefore, remand the matter to the Jurisdictional Asstt. Commissioner to examine the availability of the benefit of entry at Serial No. 10A of the Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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