2015 (1) TMI 984

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....y the Revenue. 2. The brief facts of the case is that during the period 1-1-2001 to 31-3-2002, the show cause notice is issued to the respondents to classify the various types of toys, games and sports goods under Chapter Heading 95.04 whereas the respondents classified the same under Chapter Heading 95.03. The adjudicating authority held the classification of the said goods under Chapter Heading 95.04. On appeal before the ld. Commissioner (Appeals), who relied on the decision in respondent's own case reported in 2004 (166) E.L.T. 241 (Tri.-Chennai) allowed the said goods are to be classified under Chapter Heading 95.03. Aggrieved from the said orders, Revenue is in appeals the respondents are also filed cross-objections to the appea....

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....nt to avail the benefit of Notification No. 6/2000-C.E., dated 1-3-2000, in alternate if the goods are classifiable under Chapter Heading 95.04. Hence, therefore the applications are required to be allowed for consideration of the benefit of exemption notification. He further submits that the respondents have processed for challenging Chennai Bench decision of this Tribunal before the Hon'ble Apex Court. Therefore, the decision of Chennai Bench is not final and if it is considered to be final in that case they may be allowed classification of the items mentioned in para 3 above under Chapter Heading 95.03 and for remaining items, the matter may be remanded back to the adjudicating authority for consideration to entitle the benefit of Notifi....