1983 (12) TMI 182

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.... per : G. Sankaran, Member (T)].  - The captioned appeal was initially filed as a Revision Application before the Central Government which, under Section 131-B of the Customs Act, 1962, has come as transferred proceedings to this Tribunal for disposal as if it was an appeal filed before it. 2.  The issue herein is whether the product "ALKYLATED PHENOL" (BUTYLATED HYDROXY TOLUENE - to b....

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....uring the hearing on 25th November, 1983, Shri Ranganathan submitted that the Tribunal in its Order No. 250/83-C in Appeal No. 721/78-C of IOC, decided that the product was not classifiable under Item 65 CET for the purpose of countervailing duty. Reliance was also placed on the Tribunal's Order No. 580/83-D in Appeal No. 27/78-D of HICO Products Ltd., Bombay -.1983 E.L.T. 2483 (CEGAT), involving ....

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....ajan submitted that there was no res judicata in tax matters. He relied upon AIR 1962 p. 53. He referred to the minute of dissent in Tribunal's Order No. 580/83-C and submitted that the said note fully represented his arguments and submissions. The end-use criterion was not very relevant in deciding classification disputes unless the tariff entry itself made that criterion relevant. In this connec....