Customs, Excise and Gold Tribunal - Mumbai
Crompton Greaves Ltd. vs Commissioner Of Central Excise, ... on 6 December, 2001
JUDGMENT
Gowri Shankar, Member (Technical)
1. The appeal is against the order of the Commissioner (Appeals) confirming the rejection of the Additional Collector for claim of refund of duty that the applicant paid on gas circuit breaker that it manufactured.
2. The refund was claimed on the ground that the goods are correctly to be classifiable under heading 8535. The classification of the goods had been decided to be under heading 8537.00 of the Tribunal in its decision in Crompton Greaves Ltd. v. CCE. That order has been confirmed on merits by the Supreme Court (civil appeal 12553/96)
3. Counsel for the appellant says that an application has been filed before that Court for review of its earlier order and requests us to delay decision. We are however bound at this stage by the subsisting judgment of the Supreme Court.
4. The appeal is accordingly dismissed.