2001 (4) TMI 402 - AT - Central Excise

CEGAT Mumbai: Appeals allowed, Commissioner's order set aside on thermolite & nulite hardsetting classification

The Appellate Tribunal CEGAT, Mumbai allowed the appeals, setting aside the Commissioner (Appeals) order regarding the classification of thermolite ... Classification of goods - classification under Heading 6807.90 - precedential effect of earlier appellate decisionClassification of goods - classification under Heading 6807.90 - Classification of the products 'thermolite hardsetting' and 'nulite hardsetting' manufactured by the appellant and the validity of their classification under Heading 6807.90 as determined by the Commissioner (Appeals). - HELD THAT: - The Tribunal noted that the Commissioner (Appeals) had applied the ratio of his earlier order dated 30-7-1999 in determining the classification. That earlier order was itself set aside by the Tribunal in appeal E/3657/99 filed by the appellant. Applying the ratio of the Tribunal's decision in E/3657/99, the Tribunal overruled the classification under Heading 6807.90 as determined by the Commissioner (Appeals) in the present matters. On that basis the appeals were allowed and the impugned order was set aside.The classification of thermolite hardsetting and nulite hardsetting under Heading 6807.90 as fixed by the Commissioner (Appeals) is overruled; the appeals are allowed and the impugned order is set aside.Precedential effect of earlier appellate decision - Whether the earlier order relied upon by the Commissioner (Appeals) could be applied in view of its subsequent setting aside by the Tribunal. - HELD THAT: - The Tribunal observed that the Commissioner (Appeals) had relied on his earlier order dated 30-7-1999, but that order had been set aside by the Tribunal in appeal E/3657/99. Consequently, the Commissioner's reliance on that order could not sustain the impugned classification. The Tribunal therefore followed the ratio of its decision in E/3657/99 in allowing the present appeals.The earlier order relied upon by the Commissioner (Appeals) having been set aside by the Tribunal, it could not support the impugned classification; the Tribunal followed its decision in E/3657/99.Procedural application for early hearing - Survival of the early hearing application after disposal of the substantive appeals. - HELD THAT: - Having allowed the appeals and set aside the impugned order on the substantive issue of classification, the Tribunal found that the early hearing application no longer required separate consideration.The early hearing application does not survive and is dismissed.Final Conclusion: The Tribunal allowed the appeals, set aside the impugned order classifying the products under Heading 6807.90 by following its earlier decision in E/3657/99 which had set aside the Commissioner's earlier order; the ancillary early hearing application was dismissed. The Appellate Tribunal CEGAT, Mumbai allowed the appeals regarding the classification of thermolite hardsetting and nulite hardsetting, setting aside the Commissioner (Appeals) order under Heading 6807.90. The early hearing application was dismissed. (2001 (4) TMI 402 - CEGAT, Mumbai)