2008 (5) TMI 461 - SC - Central Excise

Supreme Court sets aside Tribunal order, classifies goods under Central Excise Tariff Act.

NGP. INDUSTRIES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAMSHEDPUR

NGP. INDUSTRIES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAMSHEDPUR - 2012 (279) E.L.T. 4 (S.C.) Issues:Correct classification of slagwool and rockwool under the Central Excise Tariff Act, 1985.Analysis:The judgment revolves around the dispute regarding the classification of goods manufactured by the appellant under the Central Excise Tariff Act, 1985. The revenue contends that the goods should be classified under sub-heading 6803.00, while the appellant argues that they should fall under sub-heading 6807.10 of the tariff Act. The Tribunal had previously ruled in favor of the revenue, classifying the goods under sub-heading 6803.00. However, the appellant highlighted a conflict of opinion among different benches of the Tribunal on this matter. The conflict led to the reference of the issue to a Larger Bench of the Tribunal in a separate case, which ultimately decided in favor of the assessee, classifying the goods under sub-heading 6807.10. Notably, the revenue did not challenge this decision, leading to its finality.The Supreme Court, considering the decision of the Larger Bench and the absence of an appeal by the revenue, accepted the appeal of the appellant. The Court set aside the Tribunal's order and held that the slagwool and rockwool manufactured by the appellant should be classified under sub-heading 6807.10. By deciding the appeal on merits, the Court avoided delving into the question of limitation. The judgment concludes by stating that no costs are to be awarded in this matter.