9911796707
TMI Blog2007 (10) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order confirming demand and imposing penalties are set aside - E/1305-1308/2003 - A/2706-2709/2007-WZB/AHD - Dated:- 12-10-2007 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) S/Shri Hardik Modh and Rahul Gajera, Advocates, for the Appellant. Shri K.J. Sanchis, JDR, for the Respondent. [Order per: Archana Wadhwa, Member (J)]. - All the appeals are being dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r did they follow the central excise formalities. 3. Ld. Advocate submits that now the issue that the activity undertaken by them amounts to manufacture stands settled against them by various decisions of the Tribunal. However, he submits that in such decisions, the product Guar Gum has been held to be classifiable under tariff heading 11.01 of Central Excise Tariff as a product of milling ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ved as under: "11. We observe that the decision in Dilip Gum Industries does not become a binding precedent at least for two reasons. That decision proceeded on the understanding that all types of gums are covered under Chapter Heading 13.01. That assumption looked from the angle of words and phrases used in Heading 13.01 as pointed out by the learned Advocate, does not appear to be correct. Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the later decisions of the Tribunal in the case of M/s. Kraps Chem Pvt. Ltd. and M/s. Kolety Gum Industries, have taken into account the earlier decision in the case of M/s. Dilip Gum Industries and has held that the Guar Gum would be properly classifiable under Chapter 11.01, which attract 'nil' rate of duty. As such by following the above two decisions, we set aside the impugned order co ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
