2016 (3) TMI 348

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....atil, Company Secretary For the Respondent : Shri Sanjay Hasija, Superintendent (AR) ORDER Per Ramesh Nair This appeal is directed against Order-in-Appeal No. PI/124/05 dated28/2/2005 passed by the Commissioner of Central Excise (Appeals), Pune-I, wherein Ld. Commissioner (Appeals) allowed Revenue's appeal by setting aside the Order-in-Original No. CEX/VC/117/2000 dated 20/4/2000. ....

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....ommissioner (Appeals) held classification of the impugned goods under Chapter 39 relying on the judgment of Kemrock Industries & Export Ltd Vs. CCE [2001 (134) ELT 52 (Tri. LB)]. Aggrieved by the said impugned order of the Commissioner (Appeals), appellant is before us. 3. Shri. G.K. Patil, Ld. Company Secretary for the appellant company appearing on behalf of the appellant submits that product....

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....(Tri. Del.)] 4. Shri. Sanjay Hasija, Ld. Superintendent (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that the issue of classification of the product in the present case is squarely covered by the judgment of Hon'ble Supreme Court in case of Kemrock Industries & Export Ltd Vs. CCE [2007 (210) ELT 497 (S.C.)]. He further submits t....

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....ecific entry in the tariff act. Any container manufactured is liable to be classified depending upon the raw material used such as if container is manufactured predominantly made of plastic/Glass/Metal/Aluminium/copper/steel, the classification of the container will be based on the material used in the container. In case of this type of product if the goods is manufactured with various material th....