Commr. of Customs (P) Vs. Afrique Trade Links Pvt. Ltd.

Commr. of Customs (P) vs Afrique Trade Links Pvt. Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided May 15, 2000

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Citation: sooperkanoon.com/18276
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: May 15, 2000
Subject: Excise

Case Summary

AI-generated summary - not the official court judgment text.

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Commr. of Customs (P)

Respondent

Afrique Trade Links Pvt. Ltd.

Legal References

Reported In: (2000)(120)ELT512Tri(Mum.)bai

Excerpt

1. the issue involved before the commissioner (appeals) was the classification of "holograms". his finding was that they were classifiable under heading 4911.99 under the cta. the jurisdictional commissioner filed an appeal challenging this finding claiming classification under heading 4911.91. this was against the allegation in the show cause notice alleging classification under heading 3919.90.the stay application was also filed which was dismissed by the tribunal vide order dated 6-8-1996. the assessees then filed an application for early hearing which was dismissed for want of arguments. the stay application is once again filed by the department now, on the ground that the appropriate classification is under 3919.90 citing a circular of the ministry bearing no. 35/96 dated 21-6-1996.2. we find this strange manner of conducting appeals where the prayer in stay application seeks a different classification than in the prayer made in appeal. appeal memorandum is still not amended.

Full Judgment

1. The issue involved before the Commissioner (Appeals) was the classification of "Holograms". His finding was that they were classifiable under Heading 4911.99 under the CTA. The Jurisdictional Commissioner filed an appeal challenging this finding claiming classification under Heading 4911.91. This was against the allegation in the show cause notice alleging classification under Heading 3919.90.

The stay application was also filed which was dismissed by the Tribunal vide order dated 6-8-1996. The assessees then filed an application for early hearing which was dismissed for want of arguments. The stay application is once again filed by the department now, on the ground that the appropriate classification is under 3919.90 citing a Circular of the Ministry bearing No. 35/96 dated 21-6-1996.

2. We find this strange manner of conducting appeals where the prayer in stay application seeks a different classification than in the prayer made in appeal. Appeal memorandum is still not amended.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commr. of Customs (P) vs Afrique Trade Links Pvt. Ltd. Same Subject Excise