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of <h1>SC upholds Customs Tribunal decision on goods classification.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, NOIDA Versus M/s. CONTROL & SWITCHGEARS CONTACTORS LTD.</h3> The SC dismissed the appeals concerning the classification of goods, in line with a prior order by the Customs, Excise and Service Tax Appellate Tribunal. ... Classification of goods - Held that:- issue involved is purely a question of fact on the basis of which classification of the goods in question is arrived at. In fact, the CESTAT followed its earlier final order [2005 (2) TMI 177 - CESTAT, NEW DELHI] and the appeals thereagainst, viz., [2011 (9) TMI 995 - SUPREME COURT], have already been dismissed by this Court. - Following the same, Decided against Revenue. The Supreme Court of India dismissed the appeals based on a question of fact regarding the classification of goods, following a previous order by the Customs, Excise and Service Tax Appellate Tribunal.
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