Associated Cement Companies Vs. Cce

Associated Cement Companies vs Cce

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Decided Dec 15, 2003

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Citation: sooperkanoon.com/33454
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT
Judge: G B Deva, M T K.C.
Decided On: Dec 15, 2003
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

Associated Cement Companies

Respondent

Cce

Legal References

Reported In: (2004)(114)LC975Tri(Bang.)alore

Excerpt

1. these are two appeals filed by the applicants involving common issue and therefore, they are taken together and are being disposed of by this common order.2. the short point to be considered in this case is whether ready concrete mixture is classifiable under chapter heading 68.07 as claimed by the assessee or under chapter heading 38.23 as per the department.3. it was submitted by the counsel that the issue involved in this case has been decided by the tribunal in the very party's case (associated cement co. ltd. v. cce, mumbai as reported in 2001 (138) elt 911) : 2001 (96) ecr 176 (t) and the same has been upheld by the supreme court while dismissing the appeals as in appeal nos. 2618-2619/2001. it was also submitted by the counsel that this bench has also followed the earlier decision of the tribunal (mumbai) and held that the item in question falls under chapter heading 68.07 upto 31.3.1997. it was also submitted that since the item has been classified under chapter heading 68.07, the party is entitled to the benefit of notification no.36/94.4. following the ratio of the earlier decision, we accept the plea of the party and accordingly, these two appeals are allowed with consequential relief, if any.

Full Judgment

1. These are two appeals filed by the applicants involving common issue and therefore, they are taken together and are being disposed of by this common order.

2. The short point to be considered in this case is whether Ready Concrete Mixture is classifiable under Chapter Heading 68.07 as claimed by the assessee or under Chapter Heading 38.23 as per the Department.

3. It was submitted by the Counsel that the issue involved in this case has been decided by the Tribunal in the very party's case (Associated Cement Co. Ltd. v. CCE, Mumbai as reported in 2001 (138) ELT 911) : 2001 (96) ECR 176 (T) and the same has been upheld by the Supreme Court while dismissing the appeals as in appeal Nos. 2618-2619/2001. It was also submitted by the Counsel that this Bench has also followed the earlier decision of the Tribunal (Mumbai) and held that the item in question falls under Chapter Heading 68.07 upto 31.3.1997. It was also submitted that since the item has been classified under Chapter Heading 68.07, the party is entitled to the benefit of Notification No.36/94.

4. Following the ratio of the earlier decision, we accept the plea of the party and accordingly, these two appeals are allowed with consequential relief, if any.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT · 2003 Same Parties Associated Cement Companies vs Cce Same Subject Service Tax Same Judge G B Deva, M T K.C.