industrial Electronics and Vs. Collector of C Ex.

industrial Electronics and vs Collector of C Ex.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Dec 27, 2000

~1 min read

https://sooperkanoon.com/case/20156

For advocates & juniors · 7-day free trial

Brief this judgment before chambers

Stop skimming 50 pages - get an 18-section AI Brief on this case, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial, no card required.

18-section brief - facts, issues, ratio, relief
Ask this case - answers cite the judgment
Semantic search - find precedents by meaning
Research drawer - sections, cites, related cases

Citation: sooperkanoon.com/20156
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Decided On: Dec 27, 2000
Subject: Service Tax

Case Summary

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

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

industrial Electronics and

Respondent

Collector of C Ex.

Legal References

Reported In: (2001)(128)ELT384TriDel

Excerpt

1. the appellant vide letter dated 11-12-2000 made a request to decide the appeal on merits and submitted the copy of the order passed by the tribunal in respect of classification of the desoldering pump in their own case.2. heard ld. sdr and persue the records. in the present case the issue is in respect of classification desoldering pump. the appellants wants to classify the same under chapter heading 8468 of the central excise tariff and the revenue classified the same under the heading 8467 of central excise tariff. the tribunal in the appellant's own case vide final order no. e/69/98-bl dated 20-1-1998 [1998 (100) e.l.t. 232 (tribunal)] held that the desoldering pumps is classifiable under heading 8468 of the central excise tariff. in view of the above decision the impugned order is set aside and the appeal is allowed.

Full Judgment

1. The appellant vide letter dated 11-12-2000 made a request to decide the appeal on merits and submitted the copy of the order passed by the Tribunal in respect of classification of the Desoldering Pump in their own case.

2. Heard ld. SDR and persue the records. In the present case the issue is in respect of classification Desoldering Pump. The appellants wants to classify the same under Chapter Heading 8468 of the Central Excise Tariff and the Revenue classified the same under the Heading 8467 of Central Excise Tariff. The Tribunal in the appellant's own case vide Final Order No. E/69/98-BL dated 20-1-1998 [1998 (100) E.L.T. 232 (Tribunal)] held that the Desoldering Pumps is classifiable under Heading 8468 of the Central Excise Tariff. In view of the above decision the impugned order is set aside and the appeal is allowed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties industrial Electronics and vs Collector of C Ex. Same Subject Service Tax