2005 (4) TMI 71

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....he classification of an electric flour mill under the Central Excise Tariff Act, 1985. According to the appellant the machine is classifiable under Tariff Heading 8437 and according to the Revenue it is classifiable under 8509. 2.The Revenue after issuing a show cause notice had affirmed the demand against the appellant for Rupees one lakh nine hundred and eighty four. Penalty of Rupees two tho....

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....cision in view of the fact that the earlier decision had been rendered prior to the issuance of a Circular by the Central Board of Excise and Customs on 5-12-1994 in which it had been clarified that : "The Board has examined the matter in depth. As per HSN explanatory Note to Heading 84.37 various kinds of machinery used in the milling industry for the working of cereal of dried leguminous....

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....eal must be allowed as contended by the learned Counsel for the appellant. 7.In the earlier decision the Tribunal had noted that the Gujarat High Court had held in the appellant's own case that the goods manufactured by the appellant were not classifiable under Tariff Entry 33-C of the Central Excise and Salt Act, 1944, as it stood prior to its amendment 1985, which related to domestic applianc....

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....we do, that the advent of the Circular in 5-12-1994, after the earlier decision was rendered, was a relevant factor which should have been considered by the Tribunal untrammeled by the earlier decision rendered by the Tribunal. Furthermore, it may be noted that the Revenue ought to have considered the issue of classification on the basis of relevant material adduced by the parties. It does not app....