NAVIN M. RAHEJA Vs. UNION OF INDIA

JUDGEMENT

(1.) The respondent-assessee herein filed classification/declaration for two products viz., (1) Dipped Tyre Cord Warp Sheet and (2) Rubberised Tyre Cord Warp Sheet. It had earlier claimed the classification for these two items under Chapter Heading 5902.10 of the Central Excise Tariff Act. However, it was reclassified under Chapter Heading 4005.90.

(2.) The assessing authority classified the first item under Heading 5902.10 and the second item under Heading 5906.99 and charged the duty accordingly. The respondent preferred appeal against the said order before the Commissioner of Central Excise (Appeals). The Commissioner (Appeals) allowed the appeal on the ground that the case was covered by the judgment of the Tribunal in MRF Ltd. v. CCE, Goa and Chennai' [1999 (80) ECR 398 (Tribunal) = 1999 (105) E.L.T. 619 (Tribunal)]. The Department preferred appeal there against which has been dismissed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as CESTAT) observing that the aforesaid judgment of the Tribunal has been upheld by this court in CCE, Goa and Chennai v. MRF Ltd. [2005 (180) E.L.T. 145 (S.C.)].

(3.) We find that the aforesaid observations of the CESTAT are incorrect inasmuch as this Court in MRF case (supra) had remitted the case back to the Commissioner and had not decided the appeal in favour of the assessee. Be that as it may, we are of the opinion that in the instant case, it is not even necessary to remit the case back because of the reason that the classification as made by the Department has been accepted by the assessee and the assessee is even paying the duty on the basis of the said classification.