2007 (6) TMI 63 - AT - Central Excise

Tribunal Upholds Commissioner's Classification of Rich Copper Concentrate

COMMISSIONER OF C. EX., BHOPAL Versus HINDUSTAN COPPER LTD.

COMMISSIONER OF C. EX., BHOPAL Versus HINDUSTAN COPPER LTD. - 2007 (216) E.L.T. 34 (Tri. - Del.) Issues:1. Correct classification of Rich copper concentrate under Central Excise Tariff Act.2. Effect of Tribunal's previous order and subsequent appeal to the Supreme Court on classification dispute.3. Impact of settlement reached in COD meeting on Tribunal's decision and Supreme Court's observation.Analysis:1. The appeal before the Appellate Tribunal contested the classification of Rich copper concentrate under the Central Excise Tariff Act. The revenue argued for classification under Heading 74.01, while the Commissioner had classified it under Heading 26.03 in the impugned order-in-appeal.2. The Tribunal noted that the same dispute had been previously adjudicated upon, and in Final Order Nos. 344-346/01-B, dated 29-6-2001, it was held that the correct classification was under Heading 26. The Commissioner's impugned order was based on this previous Tribunal decision, which was considered settled between the parties.3. The revenue pointed out that they had appealed to the Supreme Court against the Tribunal's order, and a settlement was reached in a COD meeting where the duty demand was honored by the respondent, despite the Tribunal's decision in their favor. The Supreme Court disposed of the appeal by substituting the Tribunal's order with the terms of the COD meeting minutes.4. The revenue argued that the Tribunal's previous order was no longer valid and had been substituted by the terms of the COD meeting minutes. However, the counsel contended that the Tribunal's classification decision remained unaffected as it was not set aside by the Supreme Court.5. The Tribunal clarified that the COD meeting settlement did not address the merits of the classification dispute decided by the Tribunal. The Supreme Court's disposal of the appeal based on the settlement did not alter the Tribunal's view on the classification issue.6. Ultimately, the Tribunal found no error in the Commissioner (Appeals) order regarding the classification issue. Therefore, the Commissioner's order was confirmed, and the revenue's appeal was rejected. The Tribunal emphasized that the Supreme Court's action did not impact the correctness of the classification decision made by the Tribunal.This detailed analysis of the judgment highlights the issues involved, the Tribunal's previous decision, the impact of the Supreme Court's observation, and the final decision confirming the Commissioner's order on the classification of Rich copper concentrate.