2018 (11) TMI 1287 – BOMBAY HIGH COURT – TMI – Classification of the vehicle “Mahindra Armada” – It is the case of the Respondent that the vehicle “Mahindra Armada” is classifiable under Chapter 8702.00 while it the Revenue's contention that its is appropriately classifiable under head 8703.00 of the Tariff Act – Held that:- Apex Court in Navin Chemicals Mfg. & Trading Co. Ltd., v/s. Collector of Customs [1993 (9) TMI 107 – SUPREME COURT OF INDIA] has held that a dispute as to classification of goods directly relates to the rate of duty for purposes of assessment.
–
Thus, the remedy, if any, of the Revenue would be an Appeal from the impugned order before the Hon'ble Supreme Court under Section 35L of the Act as this Appeal is not main
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ng any of the grounds discussed in the Order-in-Original? (b) Whether in the facts and in the circumstances of the case and in law, is Tribunal correct in not following the ratio of its own earlier order in similar matter by setting aside the order in Original instead of remanding the matter back to the Adjudicating Authority? 3. It is an undisputed position before us that the basic issue which arose before the Tribunal was the appropriate classification of the vehicle Mahindra Armada under the Central Excise Tariff Act, 1985 (the Tariff Act). It is the case of the Respondent that the vehicle Mahindra Armada is classifiable under Chapter 8702.00 while it the Revenue's contention that its is appropriately classifiable under head 8703.00
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =