9911796707
TMI Blog1999 (2) TMI 280X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue appeals against Order-in-Appeal No. 52 to 55/90 (CBE), dated 19-3-1990. The issue in these appeals pertain to classification of Borewell Compressor Pumps as to whether they are classifiable under Chapter Heading 8413.00 or under 8414.18. The Collector (Appeals) in the impugned Order has held that the Borewell Compressor pumps are correctly classifiabale under Heading 8413. 2. We have hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al s final order was followed in the case of Elgi Equipments Ltd., Coimbatore v. Additional Collector of Central Excise, Coimbatore, in Order No. 2342 and 2343/98. He points out that as these matters arising from the same Commissionerate, it is but proper in the interest of uniformity of tax laws that these appeals are also remanded for de novo consideration in the light of diretion given by the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding recorded in para 4 and 5 are noted herein below : We have carefully considered the submissions made by both sides and perused the records. We find that jurisdictional Assistant Commissioner for the subsequent period has classified the item under 8413 in view of the Circular issued by the Board. It was also argued on behalf of the assessees that Board s circular is binding on the Adjudicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties below while classifying the item. Obviously in the present case the Board circular referred to above, was not before the Adjudicating Authority at the time of passing the order. In view of this, we are of the view that this issue will have to go back for reconsideration. Accordingly, we are remanding this matter to the jurisdictional Assistant Commissioner to examine the issue afresh in the l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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