CRYSTAL INTERIOR PRODUCTS Vs. STATE

JUDGEMENT

(1.) 1. This is an application under Section 23C of the Central Excise Act, 1944, (for short the "Act"), seeking advance ruling of the Authority on the following question :-

(2.) The applicant is a resident Indian partnership firm which is a S.S.I. unit. It claims to be in the process of setting up a joint venture. It is engaged in the manufacture and sale of the iron and steel wire products. It says that the products in question are classified by the excise department under Chapter heading 7326.19 and states that by its letter dated 7-4-2004, it has accepted the classification provisionally subject to final ruling by the Advance Rulings Authority, which the department has also accepted.

(3.) AFTER examining the application and the comments of the Commissioner, the Authority issued a notice to the applicant on 4th June, 2004 requiring the applicant to explain as to why the application should not be rejected on any one or more of the following grounds :-