(1.) This appeal, under Section 35-G of the Central Excise Act, 1944, (hereinafter referred to as Excise Act), is against the order of the Customs, Excise and Service Tax Appellate Tribunal, Bangalore, in Appeal E/734/2004, dated 12-4-2005, whereby the order of the Commissioner of Customs and Central Excise, in Appeal No.81/99(G)/EC dated 6-5-2004, was set aside. The Commissioner of Customs and Central Excise, in his order dated 6-5-2004, had set aside the order of the Assistant Commissioner of Customs and Central Excise, Guntur Division, dated 25-4-2005 (sic. 14-10-1998), classifying the product of the Appellant under Chapter sub heading No.2107.00 instead of sub-heading No.0801.00 of the schedule to the Central Excise Tariff Act, 1985, (hereinafter referred to as Tariff Act). The Appellant's contention that their products were required to be classified under Chapter sub-heading No.0801.00 was upheld, by the Commissioner.
(2.) The facts, to the extent necessary for this appeal, are that the appellant herein produces betel nut powder known as "supari", and clears the said goods on payment of duty at the appropriate rates specified in the Schedule. They were availing credit on various inputs and utilizing the said credit towards payment of duty on their final product. The Appellants filed a revised declaration with effect from 17-7-1997. They filed two supplementary declarations classifying their product viz., betel nut pieces under Ch.S. II No.0801, incorporating changes in the mode if par king of certain varieties. These products were classified earlier by the Appellants themselves, under Ch.Sub-heading No.2107.00. Appellants after 17-7-1997, continued to pay duty at the rate, applicable under Ch. Sub heading No.2107.00 "under protest."
(3.) The 2nd respondent, vide notice dated 1-10-1997, called upon the Appellants" to show cause as to why their product, i.e. betel nut powder known as "supari", should not be classified under Ch.sub-heading No.2107.00 and why their claim for classification of the said productunderCh.S.II No.0801.00 should not be rejected. Appellants submitted their reply to the show cause notice on 17-11 -1997 contending that their product did not satisfy the test of 'manufacture' and that betel nuts, not grounded, are classified under Chapter 8 and not under Chapter 21. The 2nd respondent, by order dated 14-10-1998, while holding that the product manufactured by the Appellant viz., betel nut known as 'supari' was rightly classified under Ch.S.II.No.2107.00, and was liable to duty at the appropriate rate specified in the Schedule to the Tariff Act, rejected the contention that their product should be classified under Chapter sub-heading No.0801.00.
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
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