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TMI Blog2017 (2) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... der Chapter heading 3105 it will not be binding on the Central Excise classification. The classification of the Central Excise has to be decided by taking into consideration the actual nature of the goods - the Ld. Commissioner (Appeals) is supposed to decide the classification of Solubor under Central Excise Tariff Act without getting influenced by the classification decided by the Customs author ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... apter 28 repacking is amount to manufacture and therefore the respondent was supposed to pay duty on the repacking and clearance of the imported goods. The Ld. Commissioner (Appeals) dropped the demand on the ground that at the time of import in bill of entry Solubor was classified under chapter heading 3105. Therefore the assessment done by the Customs cannot be reviewed by the Central Excise off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed goods have been classified under Chapter heading 3105 the same attained finality and thereafter for the purpose of excise the classification cannot be changed. Therefore the goods of chapter heading 3105 cleared after repacking does not attract excise duty being a non manufactured goods. 3. We have carefully considered the submissions made by both the sides. We are of the view that only beca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Central Excise Tariff Act without getting influenced by the classification decided by the Customs authority in case of import of the goods. We, therefore remand the matter to the Commissioner (Appeals) to pass a fresh order. In view of our above observation, the appeals are allowed by way of remand to the Commissioner (Appeals). (Pronounced in court on 05/01/2017) - - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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