Customs, Excise and Gold Tribunal - Mumbai
N.M. Sintered Products (P) Ltd. vs Commissioner Of Central Excise, Nagpur on 16 February, 2001
Equivalent citations: 2001(131)ELT639(TRI-MUMBAI)
ORDER
1. The appellants in these appeals are manufactures of sintered products of steel and copper. This dispute in appeal No. E/3012/89 relates to demand of duty of Rs. 68,472.26 for period from 31/03/1986 to 30/06/1986, while in appeal No. E/524/89 the dispute relates to demand of total amount of Rs. 2,11,364.75 covering a period from July 1986 to September, 1987. The entire demand was based on classification on the aforesaid products under chapter sub-heading 84.83 of the Central Excise Tariff by the department. In deciding the classification, the department had rejected the classification proposed by the assessees for sintered products of steel and coper under chapter sub-heading 7308.90 and 7413.90 respectively and accordingly modified the classification list filed for the relevant period. This classification dispute has since been settled by the Tribunal in appeal numbers E/2000/89-SB and E/2698/99-B as per final order No. 1247-1248/2000-B dated 14/08/2000 whereby the classification proposed by the assessees has been accepted. It is agreed by both sides that, as per the classification as upheld by the Tribunal, the demands for duty in question cannot stand.
2. After considering the decision of the Tribunal contained in the final order ibid and the submissions made before me on the basis of such decision, I find that the demand for duty confirmed in the Additional Collector's order impugned in appeal No. E/3012/89 and the demand as upheld in the order of the Collector (Appeals) impugned in appeal NO. E/524/89 require to be set aside. Accordingly I set aside both these orders and allow these appeals.