Custom, Excise & Service Tax Tribunal
C.C.E. Indore vs M/S. Kanak Dhara Agro Tech Pvt. Ltd on 26 October, 2016
IN THE CUSTOMS, EXCISE AND SERVICE TAX
APPELLATE TRIBUNAL, NEW DELHI
PRINCIPAL BENCH, COURT NO. III
Customs Appeal No. C/53990/2015-[DB]
[Arising out of Order-In-Appeal No. BHO-EXCUS-APP-044-15-16 dated 06.08.2015 passed by Commissioner (Appeals) Indore]
Customs Appeal No. C/51745/2016-[DB]
[Arising out of Order-In-Appeal No. BHO-EXCUS-APP-009-15-16 dated 07.04.2016 passed by Commissioner (Appeals) Indore]
C.C.E. Indore ...Appellant
Vs.
M/s. Kanak Dhara Agro Tech Pvt. Ltd. Respondent
Lavis Silver Arts Appearance:
Mr. K. Poddar, DR for the Appellant Mr. V. K. Puri (Advocate) for the Respondent CORAM:
Hon'ble Mr. S.K. Mohanty, Member (Judicial) Honble Mr. Ashok K. Arya, Member (Technical) Date of Hearing/decision.26.10.2016 Final Order No. 54749-54750/2016 Per S.K. Mohanty:
Heard both the sides and perused the records.
2. The issue involved in both these appeals relates to classification of glass beads and glass beads chatons. The Revenue seeks to classify the said goods under Customs Tariff Heading No. 70181090 of the Customs Tariff Act, 1975 as against claim of the Respondent under Tariff Heading No. 70181020.
3. We find that by placing reliance on the decision of the Tribunal in the case of VMB Impex vs CCE & ST reported in 2015 (321) 522 (Tri. Bang), which was upheld subsequently by the Honble Supreme Court reported in 2015 (321) ELT A-202 (SC), the Ld. Commissioner (Appeals) has held that subject goods to be classified under Chapter heading 20181020 as claimed by the Respondent.
4. Since the issue is no more res-integra being covered by the decisions of this Tribunal and also upheld by the Supreme Court, we do not find any imfirmity in the impugned order, and accordingly, dismiss the appeals filed by the Revenue.
(Dictated and pronounced in the open court)
(Ashok K. Arya) (S. K. Mohanty)
Member(Technical) Member (Judicial)
Neha