1999 (2) TMI 280

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....espondents. [Order per : S.L. Peeran, Member (J)]. -  These are Revenue appeals against Order-in-Appeal No. 52 to 55/90 (CBE), dated 19-3-1990. The issue in these appeals pertain to classification of Borewell Compressor Pumps as to whether they are classifiable under Chapter Heading 8413.00 or under 8414.18. The Collector (Appeals) in the impugned Order has held that the Borewell Compre....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... re-adjudicated in the light of the Board's Circular. Ld. DR points out that this Tribunal's final order was followed in the case of Elgi Equipments Ltd., Coimbatore v. Additional Collector of Central Excise, Coimbatore, in Order No. 2342 and 2343/98. He points out that as these matters arising from the same Commissionerate, it is but proper in the interest of uniformity of tax laws that these app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t in identical issue, the Tribunal has remanded the matter for de novo consideration and the finding recorded in para 4 and 5 are noted herein below : We have carefully considered the submissions made by both sides and perused the records. We find that jurisdictional Assistant Commissioner for the subsequent period has classified the item under 8413 in view of the Circular issued by the Board. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the view that the item is classifiable under 8413, this has to be kept in mind by the authorities below while classifying the item. Obviously in the present case the Board circular referred to above, was not before the Adjudicating Authority at the time of passing the order. In view of this, we are of the view that this issue will have to go back for reconsideration. Accordingly, we are remand....