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Classification

ECS subject-wise list of Central Excise cases

S No

Citation

Name of the Party

Subject Heading

1

2012 (2) ECS (4) (Tri-Mum)(149 KB)

Apsara Metallica Industries

The demand is confirmed after denying the benefit of Notification No.45/86-CE on the ground that the yarn manufactured by the applicant is classifiable under Heading 5605.90 of the Central Excise Tariff

2

2012 (2) ECS (1) (Tri-Del) (157 KB)

M/s Alfa Products

Brass Brazing Granules/Pellet would be correctly classifiable under sub-heading 7403.21 as the goods, in question are in the nature of un-wrought metal and this sub-heading covers "Copper zinc Base Alloys". Since the goods are classifiable under sub-heading 7403.21 and same are other than the Brass Rods/Bars used for making wire, the same would not be covered by SSI exemption

3

2012(2) ECS (6) (178 KB)

(Tri-Ban)(179 KB)

M/s Bayir Extracts Pvt Ltd

M/s Bayir Chemicals

M/s Sneha Chemicals

The challenge to the demand of duty on oleoresins cannot be sustained inasmuch as the evidence on record is in favour of the Revenue. The Managing Director of GNCO/BEPL clearly admitted in his statement dated 15.7.2003 that 8,67,600 liters of rectified spirit procured from April 1999 to October 2001 had been used as solvent for manufacture of chilli oleoresins weighing 32,020 kgs. and that, out of this quantity, 31,370 kgs. of oleoresins was sold in the market in retail

4

2013 (1) ECS (60) (Tri-Mum)(151 KB)

Gangapur SSK Ltd. Aurangabad

Brown sugar cleared at nil rate of duty by classifying the same under Chapter Heading 2301.11 of the Central Excise Tariff as residue of food industry. As per Chapter Note No. 2 of Chapter 17 of the Central Excise Tariff, sugar means any form of sugar in which the sucrose contents, if expressed as a percentage of the material dried to constant weight at 10oc, would be more than 90. In light testing done by Central Excise Laboratory, Mumbai and finding that the percentage is more than 90%, the brown sugar is classifiable under Chapter Heading 1701.90

5

2013 (1) ECS ( 91) (Tri-Kol)(163 KB)

M/s Ashok Electrical Stampings (P) Ltd

In CCE, Guntur vs. ShriChaitanya Educational Committee: 2011 (22) STR 135 (A.P.), held that not only the prima - facie case but balance of convenience should also be seen

6

2013 (1) ECS (80) (Tri-Che)(213 KB)

M/s Madura Coats Ltd

In view of sub-section (1) of Section 110 of the Finance Act, 2000 which gave retrospective effect to the amended provisions of Section 11 A (1) of the Central Excise Act

7

2012 (2) ECS (94) (Tri-Del)(136 KB)

M/s Shakeel Metals

Classification of Brass Grazing Granules/Pallets under heading 7403.21-not entitled for SSI Exemption

8

2014 (4) ECS (115) (Tri-Mum)(153 KB)

M/s. Hindalco Industries

Aluminium dross and skimmings and similar non-ferrous metal dross and skimmings which arise as a by-product in the process of manufacture of aluminium/non-ferrous metal products are manufactured goods and hence exciasable w.e.f. 10/05/2008 in view of the explanation added to Section 2(d) of the Central Excise Act, 1944.