CAMLIN LIMITED Vs. COMMNR OF CENTRAL EXCISE MUMBAI

JUDGEMENT

(1.) THESE three sets of appeals arise from a common judgment and order dated 30th April, 2002 passed by the Customs, Excise and Gold (Control) Appellate tribunal, Western Zonal Bench at Mumbai (for short "the Tribunal" ).

(2.) THE first set of appeals being C. A. Nos. 4507-4508 of 2002 has been filed by M/s. Camlin Limited (hereinafter referred to as "the Assessee"), whereas the remaining two sets of appeals being c. A. Nos. 1692-1693 of 2003 and C. A. No. 978 of 2005 have been filed by the Revenue.

(3.) INITIALLY, the department had approved the classification list submitted by the assessee. According to the assessee, as the classification of the inks manufactured by the assessee had been approved by the revenue, it neither collected any duty from its customers nor claimed any Modvat. Subsequently, the revenue challenged the said approved classification list.