J.A. Enterprises Vs. Commissioner of C. Ex.

J.A. Enterprises vs Commissioner of C. Ex.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided Nov 13, 2002

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Citation: sooperkanoon.com/29338
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Judge: K Usha, N T C.N.B.
Decided On: Nov 13, 2002
Subject: Land Acquisition

Case Summary

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

Land Acquisition

Key legal issue: Land Acquisition

Parties & Advocates

Appellant / Petitioner

J.A. Enterprises

Respondent

Commissioner of C. Ex.

Legal References

Reported In: (2003)(160)ELT703Tri(Mum.)bai

Excerpt

1. this is an application for dispensing with the condition for pre-deposit. the issue raised in these appeals is regarding classification of copper pipe fitting manufactured by the appellant.according to the appellant it is classifiable under sub-heading 7412.20. the revenue would contend that they are to be classifiable under sub-heading 8415.00 as parts of air-conditioner.2. after hearing the learned counsel as well as the learned dr we find that the appellant has made out a case in its favour both on merits as well as on the issue of limitation. we, therefore, waive the condition of pre-deposit.

Full Judgment

1. This is an application for dispensing with the condition for pre-deposit. The issue raised in these appeals is regarding classification of copper pipe fitting manufactured by the appellant.

According to the appellant it is classifiable under sub-heading 7412.20. The Revenue would contend that they are to be classifiable under sub-heading 8415.00 as parts of air-conditioner.

2. After hearing the learned Counsel as well as the learned DR we find that the appellant has made out a case in its favour both on merits as well as on the issue of limitation. We, therefore, waive the condition of pre-deposit.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties J.A. Enterprises vs Commissioner of C. Ex. Same Subject Land Acquisition Same Judge K Usha, N T C.N.B.