{"id":13862,"date":"2000-08-07T00:00:00","date_gmt":"2000-08-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/indrox-chemicals-limited-vs-commissioner-of-c-ex-on-7-august-2000"},"modified":"2017-09-25T10:01:16","modified_gmt":"2017-09-25T04:31:16","slug":"indrox-chemicals-limited-vs-commissioner-of-c-ex-on-7-august-2000","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/indrox-chemicals-limited-vs-commissioner-of-c-ex-on-7-august-2000","title":{"rendered":"Indrox Chemicals Limited vs Commissioner Of C. Ex. on 7 August, 2000"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Indrox Chemicals Limited vs Commissioner Of C. Ex. on 7 August, 2000<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2001 (133) ELT 786 Tri Mumbai<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Gowri Shankar, Member (T)<\/p>\n<p>1. We are concerned in this appeal with the classification of two products manufactured by the appellant, Indrox 985 P-12 and Indrox 9 PR12. The assessee had claimed classification of these products under sub-heading 3823.00 of the Tariff. The Assistant Collector has confirmed the demand for duty issued by the Superintendent for the period July, 1991 to 1993. Subsequent to issue of these notices, prior to their adjudication, Collector (Appeals) in his order dated 23-9-1992 has classified the goods manufactured by the appellant under Heading 3204.90 of the Tariff. On appeal from that order, the Tribunal, by a majority view of two to one, held that classification of Indrox 985 P-12 requires reconsideration by the Collector (Appeals) in the light of the technical literature produced relating to the products and the HSN Explanatory Notes. The Tribunal&#8217;s order indicated that the appeal was only related to this product. So far as the other product Indrox 9 PR-12 is concerned, Collector (Appeals)&#8217;s order has thus acquired finality.\n<\/p>\n<p>2. The position therefore would be that the classification of Indrox 985 P-12 has to be reconsidered as ordered by the Tribunal and classification of the other products would be under Heading 3204.30 as held by the Collector (Appeals).\n<\/p>\n<p>3. The appeals are therefore disposed with a direction to give effect to the orders of Collector (Appeals) and of the Tribunal according to law.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Indrox Chemicals Limited vs Commissioner Of C. Ex. on 7 August, 2000 Equivalent citations: 2001 (133) ELT 786 Tri Mumbai ORDER Gowri Shankar, Member (T) 1. We are concerned in this appeal with the classification of two products manufactured by the appellant, Indrox 985 P-12 and Indrox 9 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-13862","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Indrox Chemicals Limited vs Commissioner Of C. Ex. on 7 August, 2000 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/indrox-chemicals-limited-vs-commissioner-of-c-ex-on-7-august-2000\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Indrox Chemicals Limited vs Commissioner Of C. 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