Customs, Excise and Gold Tribunal - Mumbai
Bhor Industries Ltd. vs Commissioner Of C. Ex. And Cus. on 13 May, 1996
Equivalent citations: 1998(100)ELT520(TRI-MUMBAI)
ORDER P.K. Desai, Member (J)
1. This Appeal is directed against the Order-in-Appeal No. PKS-192/B-11/95, dated 22-5-1995. confirming the Order-in-Original No. VNC/IX/MISC/BHOR/5643-226/92, dated 6-6-1994 of the Assistant Collector of Central Excise Division IX, Bombay-II ordering confiscation of the coated Cotton Fabrics under 3921.19.
2. Shri J.M. Patel the ld. Advocate appearing for the appellants submits that during the said period, the issue was under consideration as to whether the items should be classified under 5903 or 3921.19. He submits that earlier under the Old Tariff Item it was classified under T.I. 19. He submits that now the issue has been settled by the Government and the Board has issued circular No. 161/72/95-CX, dated 13-12-1995. requiring the classification of the cloth under Heading 5903. He submits that the cases pending at the adjudication stage have been withdrawn and in view of the Board's direction, the order passed by the authority below which is the appealed against, ought to be set aside.
3. After hearing Shri Mondal the ld. SDR, it appears that the issue was under consideration and the Government have taken decision that the proper classification for PVC leather cloth would be 5903. In that case, the approach of the authorities below classifying the item under 3921.19 does not appear to be correct. There also exists a decision from the Supreme Court in M/s. Fenoplast (P) Ltd. reported in 1994 (72) E.L.T. 513 (S.C.). Considering the all these aspects therefore, the order passed by the authority below is set aside, and it is directed the correct classification for this item would be 5903. Appeal is allowed in the said term.