List of important CEGAT Orders favourable to the Department -Regarding...

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....rs wherein the Department has been able to secure a favourable decision for necessary action at your end. F .No. 390/122/2001-JC HEAD NOTES In respect of CEGAT Final Order No.239/2001-B dated 30.04.2001 In Appeal No. E/3322/2000-B in the case of: M/s. Pragati Silicons P. Ltd. Vs. CCE Delhi-III. Issue: Classification of Name Plates, Emblems. Labels for use on Motor Vehicles - W....

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....y designed or under Heading 84.83 as Plain Shaft Bearing Held: Classification -Bushes & Thrus1 Washers -not classifiable under heading 84.83 of CETA, 1985 as these are not plain shaft bearing and the heading does not cover bushes or washers. In absence of ring of anti-friction metal or other material, the impugned product cannot be classified under heading 84.83 -The impugned go....

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....ant's premises and they are liable to pay Central Excise duty. The activity amounts to manufacture of excisable goods. In respect of CEGAT Final Order No. 254/2001-B dated 21.5.2001 In Appeal No. E/950/95-B In the case of: CCE Mumbai-I Vs. Unicon Connectors (P) Ltd. Issue: Classification of insulated wire/cable fitted with connectors - Whether under heading 85.44 or 85.22/85.29....

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....he appeal filed by the same person. Held: (1) Locus standi -The person filing an appeal on behalf of a company must be having a restoration passed by the Board of Directors under Company Act, 1956 appointing him as Director to contest the case on behalf of the company. In the absence of such restoration appeal cannot be entertained [Para 10]. (2) The question of locus standi of the p....