COMMNR. OF CENTRAL EXCISE Vs. INARCO LTD.

JUDGEMENT

(1.) THE Respondent herein is the manufacturer of blended marble vinyl flooring which comes under the chapter 68 of the Schedule of Central Excise Tariff, 1985 Act under sub -heading No. 6807. It was provisionally approved by the Assistant Commissioner Under Rule 19B of Central Excise Rules, 1944.

(2.) HOWEVER , thereafter two show cause notices were issued by the Assistant Commissioner. One show cause notice was for the period March 1995 to July, 1995 and other for the period August 1995 to November 1995. In these show cause notices it was alleged that upon chemical test conducted on the product, the product is to be classified under heading 3918.10. On this basis differential amounts of excise duty in the sum of Rs. 1,54,31,679.55 and 13,48,149.00 respectively were demanded The Respondent contested the aforesaid show cause notices and reiterated its position that the goods were rightly classified under Chapter 68 sub -heading 6807. The Order -in -Original passed by the Assistant Commissioner on 27.3.1996 did not accept the aforesaid contention of the Respondent and confirmed the demand raised in the show cause notices by classifying the product under sub -heading 3918.10.

(3.) THE Respondent preferred appeal against that order before the Commissioner (Appeals) and succeeded in as much the appeal of the Respondent was allowed by the order dated 6.2.1997 and the order of the Assistant Commissioner was set aside.