PRECISION RUBBER INDUSTRIES(P) Vs. COMMISSIONER OF CENTRAL EXCISE, MUMBAI
SUPREME COURT OF INDIA
Precision Rubber Industries(P)
COMMISSIONER OF CENTRAL EXCISE, MUMBAI
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(1.) We have heard learned counsel for the parties.
The assessee is engaged in the manufacture of
Synthetic Rubber Aprons and Synthetic Rubber Cots.
According to the assessee, the manufactured goods are
classifiable under Chapter Heading 4009.99 of the Central
Excise Tariff Act, 1985. The classification list in this
regard was approved by the Assistant Commissioner.
Against the approval granted by the Assistant
Commissioner, the Revenue preferred an appeal before the
Commissioner (Appeals) in which it was contended that the
goods were actually classifiable under Chapter Heading
4016.99. The appeal filed by the Revenue before the Commissioner (Appeals) was rejected and thereafter an
appeal was filed by the Revenue before the Central Excise &
Service Tax Appellate Tribunal at Mumbai (for short 'the
(2.) In the meanwhile, the Revenue issued seven show cause notices to the assessee seeking to classify the goods under
Chapter Heading 4016.99 and demanding consequential duty.
Our concern is with these seven show cause notices.
The Tribunal at Mumbai heard the assessee as well as
the Revenue. Instead of deciding whether the goods fall
under Chapter Heading 4009.99 as contended by the assessee
and approved by the Assistant Commissioner or Chapter
Heading 4016.99 as sought to be contended before the
Commissioner (Appeals), the view taken was that the goods
fall under Chapter Heading 8448.00. This conclusion was
arrived at on the basis of an order passed by the Tribunal
at Bangalore in the case of the assessee itself.
(3.) Feeling aggrieved by the decision rendered by the Tribunal at Mumbai, the assessee is before us in appeal.
The only contention urged by the appellant is that
since the show cause notices were issued for classification
of the goods under Chapter Heading 4016.99, the Tribunal
could not have directed the classification of the goods
under Chapter Heading 8448.00. This was not even the case
of the Revenue and it came up for the first time before the
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