9911796707
TMI Blog2003 (1) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... der Chapter Heading 8409 of Central Excise Tariff would be applicable from the date of show cause notice dated 23-10-1990. In this petition, the Petitioners do not dispute that the goods manufactured by them are classifiable under Chapter sub-heading 8409. But, the grievance is that after the issuance of the show cause notice dated 23-10-1990 the Respondents have approved the classification of the goods manufactured by the Petitioners under Chapter sub-heading 7318.90 of the Central Excise Tariff and, therefore, during the validity of those approved classification lists, the Tribunal could not have held that the reclassification of the goods manufactured by the Petitioners under Chapter sub-heading 8409 would be effective from 23-10-1990. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms (Appeals), Pune by his order dated 24-12-1993 (page 26 of the petition) confirmed the order of the Assistant Collector and dismissed the appeal of the revenue. Being aggrieved by the aforesaid order, the Commissioner of Central Excise filed further appeal before the CEGAT, New Delhi and the CEGAT by its order dated 6-3-2000 (see Page 34 of the petition) held that the goods manufactured by the Petitioners are classifiable under Chapter Heading 8409 of the Central Excise Tariff and further held that in the light of the judgment of the Apex Court in the case of Collector of Central Excise, Baroda v. Cotspun Limited -1999 (113) E.L.T. 353 (S.C.) the reclassification under Chapter sub-heading 8409.00 shall be effective from 23-10-1990. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of appeal did not arise at all. Accordingly, this Court restored the rectification application filed by the Petitioners to the file of CEGAT and directed the CEGAT, to hear and dispose of the rectification application in accordance with law. By the impugned order dated 2nd November, 2001 (page 61/A of the petition), the Tribunal held that there was no error in the order of the Tribunal dated 6-3-2000 and in the light of the decision of the Apex Court in the case of Cotspun Limited (supra), reclassification of the goods have been rightly held to be effective from 23-10-1990. Challenging the said order of the Tribunal, the Petitioners have approached this Court by the present petition. 7.Mr. Anturkar, learned Counsel appearing on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -1991, the goods must be held to be classifiable under Chapter sub- heading 7318 of the Tariff. 8.Mr. Jetly, learned Counsel appearing on behalf of the Revenue, on the other hand, contended that the show cause notice dated 23-10-1990 the Revenue wanted the goods to be classified under Chapter sub-heading 8409. However, by his order dated 22-7-1991, the Asstt. Collector held that the goods are classifiable under Chapter sub-heading 7318. The Revenue had filed appeal against the said order dated 22-7-1991 and during the pendency of the appeal, the classification lists filed by the Petitioners had to be approved as per the order passed by the Asstt. Collector of Central Excise on 22-7-1991. According to Mr. Jetly, all classification lists a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter sub-heading 8409. Their only grievance is that the said classification should be restricted only for the period from 23-10-1990 till 10-10-1991 because on 11-12-1991 and thereafter, several classification lists filed by the Petitioners have been approved by the department under Chapter sub-heading 7308. In other words, the submission of the Petitioners is that even though the Tribunal by its order dated 6-3-2000 has held that the goods manufactured by the Petitioners are liable to be classified under Chapter sub-heading 8409, it should be given effect to only for the limited period from the date of the show cause notice dated 23-10-1990 till 10-12-1991. The basis for this submission is that on 11-12-1991 the classification list filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice. In the instant case, the Tribunal has rightly held that the classification approved by it will be effective from the date of the show cause notice dated 23-10-1990. The contention of the Petitioners that the classification approved by the Tribunal should be affective only for the period from 23-10-1990 to 10-12-1991 cannot be accepted because, the classifications approved on 11-12-1991 and thereafter, were subject to the pending appeal and once the appeal is decided in favour of the Revenue, then, as held by the Apex Court in the case of Cotspun Ltd. (supra), the classification becomes effective from the date of the show cause notice. 11.Thus, we see no merit in the contention raised on behalf of the assessee. The peti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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