Classification of Indian Katha: CESTAT decision on sub-heading 32019010 vs. 14049050

The Appellate Tribunal CESTAT, Allahabad, ruled on the classification of Indian Katha under sub-heading 32019010 as per the Department, or under 14049050 as claimed by the appellant-assessee. The tribunal referred to a previous order that had been confirmed by the Supreme Court, which dismissed the Revenue's appeal on 28th July 2017, finding no merit. As the issue was squarely covered by the previous order, the appeals were allowed, the impugned order was set aside, and the appellants were granted consequential benefits in accordance with the law.

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Issues: Classification of Indian Katha under sub Heading 32019010 as per the Department or under 14049050 as claimed by the appellant-assessee.

The judgment by the Appellate Tribunal CESTAT, ALLAHABAD, dealt with the issue of the classification of Indian Katha under different sub-headings. The tribunal noted that the issue had already been adjudicated in a previous order between the department and the same party. The tribunal referred to Final Order No. A/70009/2017-EX[DB] in Appeal No. E/58482/2013-EX[DB] dated 04.01.2017, which was reported at 2017 (349) ELT 524 (Tri. All.). It was mentioned that the said order was challenged by the Revenue before the Hon'ble Supreme Court, and the Supreme Court dismissed the appeal on 28th July, 2017, stating that there was no merit in the appeal. Therefore, the tribunal concluded that the issue was squarely covered by the previous order of the tribunal, which was confirmed by the Supreme Court. Consequently, the appeals were allowed, and the impugned order was set aside. The appellants were granted consequential benefits as per the law, and miscellaneous applications were also disposed of accordingly.

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