2018 (6) TMI 634

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....ral Excise Rules, 1944, to get classification lists approved by the proper officer. The appellant, a manufacturer of stainless steel and aluminium products, was proceeded against for levy of rate of duty other than that declared in the classification lists of 1^st March 1994 and 16^th March 1995; of the original dispute, all that remains is restricted to surgical tray, kidney tray, bed pan, lotion bowl, pressure pan (all of stainless steel), sieve chassis and tray and tubs (all of aluminium). 2. Though masquerading as a classification issue, it is not one about the validity, or otherwise, of the heading in the Schedule to Central Excise Tariff Act, 1985 claimed by the assessee but is about the revenue that, in consequence, did not accrue....

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.... the first appellate authority to the Tribunal. All of these were remanded back to the first appellate authority. The demand that survived on the few items that were denied the benefit of exemption has not been quantified by the first appellate authority. 5. Learned Authorized Representative canvassed for upholding the impugned order. According to him, surgical tray, kidney tray, bed pan and lotion bowl, with classification revised to 7323 90 from 7323 00, was not entitled to exemption under notification no. 41/94-CE at sl no. 4 available to 'table, kitchen or other household articles' only. Arguing that sieve chassis, trays and tubs could not, by any stretch, qualify to be utensils which, as held by the Tribunal in Collector ....

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....pellant has not been touched upon in the impugned order, the eligibility for exemption cannot be denied in the light of our interpretation here. 8. As far as pressure pans are concerned, the cookers/pans/parts thereof are eligible for exemption under notification 181/88-CE which has not been rescinded even if notification no. 180/88-CE has been. In any case, it is seen that the goods in question are not pressure pans but the bottom portion which, even if designed for use with pressure cooker lid, yet remains a kitchen article entitled for exemption-under notification no. 41/94-CE. 9. The other articles were denied eligibility to exemption on a vague finding of '(iv) Sieve chassis, Tubes and Trays: These products had been classified....