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TMI Blog2017 (2) TMI 378X X X X Extracts X X X X X X X X Extracts X X X X ..... y at the rate of 15%. The adjudicating authority and the Commissioner (Appeals) concurrently held that the goods are neither classifiable under Chapter Heading 4016.99 nor under Chapter Heading 4009.99 but held classifiable under Chapter Heading 8448.00 attracting duty at the rate of 10%. The appellant filed this appeal wherein the Tribunal vide Order No. A/72/WZB/2005/CI dt. 12.01.2005 upheld the classification under Chapter Heading 8448.00 accordingly rejected the appeal filed by the appellant. Being aggrieved by the said Tribunal's order, the appellant preferred a Civil appeal before the Hon'ble Supreme Court which was registered as Civil appeal No. 1757/ 2005. The Hon'ble Supreme Court disposed of the appellant's appeal vide order dt. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. We have carefully considered the submissions made by both the sides, this matter is taken for disposal as per the remand direction given by the Hon'ble Supreme Court vide their Lordships order dt. 25.2.2016. The relevant order is reproduced below: "The only contention urged by the appellant is that since the show cause notices were issued for classification of the goods under Chapter Heading 4016.99, the Tribunal could not have directed the classification of the goods under Chapter Heading 8448.00. This was not even the case of the Revenue and it came up for the first time before the Tribunal. Learned counsel for the appellant has referred to Warner Hindustan Ltd. V. Collector of Central Excise, Hyderabad [1999 (113) ELT 24 (SC) wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and following the decisions of this Court, we would have ordinarily permitted the Revenue to issue a fresh show cause notice to the assessee seeking to classify the goods under Chapter Heading 8448.00. However, due to the passage of time, we are of the opinion that it would not be advisable (or permissible under the provisions of the Central Excise Tariff Act) to permit the Revenue to reopen the entire proceedings and classify the goods under Chapter Heading 8448.00. Accordingly, while setting aside the impugned order passed by the Tribunal, we remand the matter to the Tribunal to take a decision on whether the goods manufactured by the assessee are classifiable under Chapter Heading 4009.99 as claimed by the assessee or 4016.99 as claime ..... X X X X Extracts X X X X X X X X Extracts X X X X
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