Commissioner of Central Excise, Salem Vs. Adhavan Processors Ltd.

Commissioner of Central Excise, Salem vs Adhavan Processors Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai Decided Apr 13, 2010

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Citation: sooperkanoon.com/943036
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai
Judge: The Honourable Ms. Jyoti Balasundaram, Vice President &Amp; the Honourable Dr. Chittaranjan Satapathy, Technical Member
Decided On: Apr 13, 2010
Case Number: Appeal No.E/225 of 2004 & E/CO/82 of 2004
Subject: Excise

Case Summary

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

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise, Salem

Advocate Shri C.Dhanasekaran, SDR. Shri K.Balasubramanian, Advocate.

Respondent

Adhavan Processors Ltd.

Excerpt

per jyoti balasundaram the issue of classification of bleached stiff finished fabric not having permanent stiffness stands settled in favour of the assessees by the apex court’s decision in commissioner of central excise, ahmedabad vs susma textile pvt. ltd., [2004 (167) elt 487 (sc)] holding that such fabric falls for classification under chapter heading 52.06 of the schedule to the ceta-85 as claimed by the assessees and not under chapter heading 59.01 as contended by the revenue. following the ratio of the apex court’s decision on an identical commodity, we uphold the impugned order by which the classification has been arrived at under heading 52.06, and reject the appeal. 2. the cross-objection is only in the nature of comments upon/reply to the appeal of the revenue and is hence dismissed.

Full Judgment

Per Jyoti Balasundaram

The issue of classification of bleached stiff finished fabric not having permanent stiffness stands settled in favour of the assessees by the apex court’s decision in Commissioner of Central Excise, Ahmedabad Vs Susma Textile Pvt. Ltd., [2004 (167) ELT 487 (SC)] holding that such fabric falls for classification under Chapter Heading 52.06 of the Schedule to the CETA-85 as claimed by the assessees and not under Chapter Heading 59.01 as contended by the Revenue. Following the ratio of the apex court’s decision on an identical commodity, we uphold the impugned order by which the classification has been arrived at under Heading 52.06, and reject the appeal.

2. The cross-objection is only in the nature of comments upon/reply to the appeal of the Revenue and is hence dismissed.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Chen... Same Parties Commissioner of Central Excise, Salem vs Adhavan Processors Ltd. Same Subject Excise Same Judge The Honourable Ms. Jyoti Balasundaram, Vice President &Amp; t...