2000 (12) TMI 280

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....ri V. Lakshmikumaran, Advocate, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  This is an appeal filed by the Revenue. Arguing for the Revenue Shri M.P. Singh, JDR submitted that the dispute is in respect of classification of cast iron castings. They are appropriately classifiable under heading No. 73.25 in view of the rulings given by the Tribunal in the case of Shi....

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....d that dispute is not in respect of the classification but with reference to the exemption in terms of Notification No. 46/94 and 56/95. He drew our attention to the relevant show cause notice wherein it was proposed that exemption is not available to the machinery parts covered by tariff sub-heading 84.33, 8485.90. He said that the Department has accepted that these items are classifiable under h....

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....rted in 1999 (114) E.L.T. 896 (T) = 1999 (32) RLT 906. Furthermore in the instant case matter should not be confined to the show cause notice since Assistant Collector has decided the issue of classification in his order. The Commissioner (Appeals) has not decided the issue on point of jurisdiction but decided following the earlier circulars issued by the Board. In reply Shri Lakshmi Kumaran submi....

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.... 4. We have carefully considered the matter. We find that show cause notice dated 22-6-1996 proposes to deny the benefit of exemption in terms of Notification No. 56/95. The Department has come up in appeal on the ground that the Commissioner (Appeals) should have followed the decision of the Tribunal in deciding the issue of classification. Classification matter as such is not in dispute sin....