2013 (6) TMI 774 - AT - Central Excise

Tribunal affirms Chapter 94 classification, dismissing Tanzeem Screenarts' appeal. Revenue's appeal allowed.

The Tribunal upheld the classification of goods under Chapter 94 of the Central Excise Tariff, dismissing M/s. Tanzeem Screenarts' appeal and allowing the ... Classification of goods - parts of illuminated glow sign boxes - Tariff Heading 9405.90 - classification under Chapter 49 - reliance on coordinate tribunal precedentClassification of goods - parts of illuminated glow sign boxes - Tariff Heading 9405.90 - classification under Chapter 49 - Printed plastic/acrylic sheets used in manufacture of illuminated glow sign boxes are classifiable under Chapter 94 (Tariff Heading 9405.90) and not under Chapter 49. - HELD THAT: - The Tribunal applied its earlier decision in M/s. Tanzeem Screenarts reported in 2006 (196) ELT 209, where printed plastic sheets cleared along with parts of glow signs were held classifiable under Chapter 94. In the present case the proprietor's recorded statement admitted that the plastic sheets were cleared together with other parts of the glow sign boxes and that tin boxes and electric fittings were procured/manufactured as per requirements. On that factual admission, and by following the coordinate precedent, the Tribunal held that the goods in question are classifiable under Chapter 94 rather than Chapter 49. The assessment and consequential demand confirmed by the Commissioner of Central Excise on the alternate classification was therefore set aside in part and sustained in part consistent with this classification. [Paras 7]Appeal by the assessee dismissed; Revenue's appeal allowed by holding the printed plastic/acrylic sheets to be classifiable under Chapter 94 (Tariff Heading 9405.90).Final Conclusion: The Tribunal, following its earlier decision and the proprietor's admission that the printed sheets were cleared along with other parts of glow sign boxes, upheld classification under Chapter 94 (9405.90), dismissed the assessee's appeal and allowed the Revenue's appeal. Issues involved: Classification of goods under Central Excise Tariff - Appeal against adjudication order - Appeal against order-in-appeal - Remand order from Supreme CourtClassification of goods under Central Excise Tariff:The case involved an appeal by M/s. Tanzeem Screenarts against the adjudication order passed by the Commissioner of Central Excise, confirming a demand of Rs. 6,39,569 along with interest and penalty, by classifying the goods manufactured under Tariff Heading 9405.90 of the Central Excise Tariff, 1985. On the other hand, the Revenue filed an appeal against the order-in-appeal passed by the Commissioner (Appeals), where the same goods were held to be classifiable under Chapter 49 of the Central Excise Tariff. The Tribunal considered the brief facts of the case, noting that M/s. Tanzeem Screenarts were engaged in the manufacture of parts of illuminated glow sign boxes classifiable under Chapter 9405.90, and also produced plastic/acrylic sheets used as parts of the boxes, claiming classification under Chapter 49 of the Tariff.Appeal against adjudication order:The Tribunal examined the statement of Proprietor Smt. Jumana Attari, recorded during the investigation, where she mentioned carrying out the business of various plastic sheets as per client requirements. It was revealed that tin boxes manufactured by M/s. Pooja Tin Works were procured, designed, and required for electric fittings by M/s. Tanzeem Screenarts. Show cause notices were issued to M/s. Tanzeem Screenarts, demanding duty by reclassifying the printed sheets under Chapter 9405 of the Central Excise Tariff. The Tribunal referred to a previous case involving M/s. Tanzeem Screenarts, where printed plastic sheets cleared along with glow sign parts were classified under Chapter heading 94.05. Considering the proprietor's admission that plastic sheets were cleared with other glow sign parts, the Tribunal upheld the classification under Chapter 94 of the Central Excise Tariff. Consequently, the appeal filed by M/s. Tanzeem Screenarts was dismissed, while the Revenue's appeal was allowed, setting aside the impugned order.Remand order from Supreme Court:The present appeals were taken up in compliance with the remand order issued by the Honorable Supreme Court in Civil Appeal No. 4366/2009 & Civil Appeal No. 7304/2001. The common issue in both appeals was addressed collectively due to the remand order, emphasizing the significance of the Supreme Court's directive in the proceedings before the Appellate Tribunal.This detailed analysis of the judgment provides insights into the classification of goods under the Central Excise Tariff, the specific issues addressed in the appeals, and the Tribunal's decision based on the facts and legal provisions presented during the case proceedings.