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Custom, Excise & Service Tax Tribunal

Cce, New Delhi vs M/S. Creative-E-Biz Ltd on 12 June, 2008

        

 
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
WEST BLOCK NO. 2, R.K. PURAM,
 NEW DELHI
COURT  II

CUSTOMS TAX APPEAL NO. 599 OF 2005

[Arising out of Order-in-Appeal No. CC(A)/165 TO 172/ACU/D-1/2005 dated 08.04.2005 passed by the Commissioner (Appeals) Customs, New Delhi]

For approval and signature:

Honble Mr. S.S. Kang, Vice President,
Honble Mr. Rakesh Kumar, Member (Technical)

1.	Whether Press Reporters may be allowed to see the order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?	
2.	Whether it would be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?	
3.	Whether their Lordships wish to see the fair copy of the order?	
4.	Whether order is to be circulated to the Departmental authorities?	

CCE, New Delhi                                                                         Appellant

	Vs.

M/s. Creative-E-Biz Ltd.                                                       Respondents

Appearance:

Shri Amit Jain, SDR, Departmental Representative, for the Revenue None for the respondents Coram:
Honble Mr. S.S. Kang, Vice President, Honble Mr. Rakesh Kumar, Member (Technical) Date of Hearing: 12th June, 2008 FINAL ORDER NO._________________ dated __________ Per S.S. Kang:
Heard both sides.

2. Revenaue filed this appeal against the impugned order passed by the Commissioner (Appeals). The Commissioner (Appeals) after relying upon the decision of the Tribunal in the case of M/s. Quantum Hi-tech Merchandising, reported in 2004 (171) ELT 0197 held that CPU Coller Fan with heat sink is classifiable under heading 8473.30 of the Customs Tariff. We find that after the decision of the Tribunal Central Board Excise & Customs (CBEC) issued a Circular No. 36/2005-Cus dated 2.9.2005 and clarified that CPU Cooler fan with heat sink is classified under heading 8473.30. In view of the above decision and Boards circular we find no merit in the appeal and the same is dismissed. (Dictated & pronounced in the Open Court.) (S.S. KANG) VICE PRESIDENT (RAKESH KUMAR) MEMBER (TECHNICAL) Dated 12th June, 2008-06-12 RK