Customs, Excise and Gold Tribunal - Delhi
Kirloskar Brothers Ltd. vs Commissioner Of Central Excise on 16 March, 2005
Equivalent citations: 2005(185)ELT336(TRI-DEL)
ORDER C.N.B. Nair, Member (T)
1. The duty demand has followed a finding that the Self Priming Power Driven Pump manufactured by the appellant is required to be classified under sub-heading 8413.80 as against the classification under sub-heading 8413.11 made by the appellant at the time of clearance of the goods. The submission of the learned Counsel for the appellant is that the dispute had come up earlier before this Tribunal and the Tribunal had remanded the matter to the Commissioner (Appeals) who had ordered classification under sub-heading 8413.11 (Order-in-Appeal No. 269-CE/IND/APPL-II/2004, dated 28-6-2004); that no appeal was filed against that order-in-appeal. This position is not disputed by the learned SDR also.
2. In the above facts and circumstances of the case, the present appeal is also required to be allowed. We do so, with consequential relief, if any, to the appellant.