COLLECTOR OF CENTRAL EXCISE AHMEDABAD Vs. MAIZE PRODUCTS
SUPREME COURT OF INDIA
COLLECTOR OF CENTRAL EXCISE, AHMEDABAD
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(1.)Heard the learned counsel for the parties.
(2.)The Collector (Appeals) arrived at the conclusion that glucose syrup/liquid glucose was classifiable under Central Excise Tariff Sub- heading 1702.19. That finding was reversed by the Customs, Excise and gold (Control) Appellate Tribunal, New Delhi (for short "the Tribunal") by the impugned judgment dated 9-11-1994 passed in Final Orders Nos. 428 to 430 of 1994-D by arriving at the conclusion that the said product was classifiable under Sub-Heading 1702.29. It is pointed out that the aforesaid view of the Tribunal is accepted by the Department and the Board has issued the following circular: liquid glucose Classification of Sub-Heading 1702.29 attention is invited to Section 37-B Order No. 1 of 1993 dated 11-3- 1993 issued from F. No. 14/1/91-CX. I ordering classification of liquid glucose under Sub-Heading 1702.19 of the Schedule to the Central excise Tariff Act, 1985. But in the case of CCE v. Sukhjit Starch and chemicals Ltd. CEGXT held that correct classification of liquid glucose should be under Sub-Heading 1702.29 as other preparations of other sugars and not under Sub-Heading 1702.19. The above order was appealed against before the Supreme Court but the Supreme Court dismissed the Department's appeal under order dated 13-2-1996. In a subsequent case relating to Rajaram Maize Products, the Department's appeal before CEGAT against the Commissioner (Appeal) 's order holding the classification of liquid glucose under Sub-Heading 1702.29, was rejected vide Order No. 717 of 1999-D dated 9-8-1999 in view of the supreme Court's aforesaid order. When Ministry of Law was consulted in the matter, the Solicitor General opined that there is no case for civil appeal against this order dated 9-8-1999 of CEGAT as the issue had achieved finality after the Supreme Court confirmed Sukhjit Starch and chemicals Ltd. judgment of CEGAT. Accordingly, the Tribunal's order has been accepted by the Department. Now, therefore, in exercise of the powers conferred under Section 37-B of the Central Excises and Salt Act, 1944 (1 of 1944) henceforth referred to as the Act and for the purpose of ensuring uniformity in classification, the Board hereby withdraws the Section 37-B Order No. 1 of 1993 dated 11-3-1993. The Board further directs that a copy of this order be sent to all Commissioners who shall inform the trade and all other officers employed in execution of the provisions of the Act. [source: MF (DR) Section 37-B Order No. 56/1/2000-CX dated May 2001]
(3.)In this view of the matter, these appeals would not survive and are,therefore, dismissed. There shall be no order as to costs.
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