9911796707
TMI Blog2000 (11) TMI 560X X X X Extracts X X X X X X X X Extracts X X X X ..... ember (T)]. This appeal is filed by Revenue against the order of Collector by Order-in-Original No. 3/92, dated 26-2-1992 holding that Javvadu Powder is not excisable and would not attract levy of duty and therefore further proceedings before him by issue of SCN No. 03/92, dated 27-11-1991 deserve to be dropped. 2. Javvadu Powder is obtained by mixing of sandalwood powder with sandalwo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir unit were produced which would prove that proviso to Section 11A was not invokable in their case. It was also submitted in the cross objections that the calculation of the rate of duty at 20% for the period 1985-86 when the item was falling under Tariff Item 68 and fully exempt is not called for. From the turnover submitted to the department, it would be found to be well below the exemption li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... put forth before him and submitted that even Circular No. 59/90-CX-3, dated 22-11-1990 which clarified that javvadu powder is appropriately classifiable under 33.03. Ld. Consultant dealing with the classification of the product, concedes the point that they are bound by this circular issued by the Board. He submits that Tribunal should grant them benefit of exemption notification as mentioned in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 22-11-1990 was binding on him, as he has come to the conclusion that the goods are not excisable by ignoring the Board s orders, the same cannot be upheld. The Board s circular gives a very clear reason for classification of the very same product, along with other products as the classification under 33.03 and 3707.90. Collector s order therefore is incorrect and beyond the Board s order whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant may be manufacturing and for this purpose matter is required to be remanded for de novo adjudication. 6. In view of our findings, the order of the Collector noting the items non-excisable is set aside. The item is classifiable, under 33.03 following the reasons in Board s instructions to classify under 33.03 of the CET Act, 1985. The matter is therefore remanded for determination of el ..... X X X X Extracts X X X X X X X X Extracts X X X X
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