Customs, Excise and Gold Tribunal - Delhi
Collector O Customs vs Dai-Ichi Karkaria Pvt. Ltd. on 13 August, 1987
Equivalent citations: 1989(41)ELT587(TRI-DEL)
ORDER P.C. Jain, Member (T)
1. Since all the appeals involve common issues, a common order is being passed. A copy of the order will be placed in each of the appeal files.
2. Question involved here in these appeals is whether Lauryl alcohol is to be classified under Heading 15.08/13 of the Customs Tariff Act, 1975 as claimed by the respondents herein or under Heading 29.01/45 as claimed by the department.
3. Learned SDR appearing for the appellant-Collector has fairly conceded that the issue involved in these appeals is squarely covered by the Tribunal's order No. 548-555/84-C, dated 21st August, 1984. Learned SDR has reiterated the various grounds set out in the appeal memoranda filed by the appellant-Collector. The learned Representatives of the respondents have, however, reiterated the various grounds dealt with in the Tribunal's order in their favour.
4. We have carefully considered the grounds of appeal set out in the appeal memoranda. We feel that all the grounds taken by the appellant-Collector have been exhaustively dealt with in the Tribunal's order mentioned supra. No new ground has been taken in the appeal memoranda filed by the Collector. We respectfully concur with the findings of the Bench in the said order. Accordingly, all the appeals are rejected.