{"id":138774,"date":"2002-03-04T00:00:00","date_gmt":"2002-03-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/modison-metals-ltd-vs-commissioner-of-c-ex-on-4-march-2002"},"modified":"2015-08-14T13:37:25","modified_gmt":"2015-08-14T08:07:25","slug":"modison-metals-ltd-vs-commissioner-of-c-ex-on-4-march-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/modison-metals-ltd-vs-commissioner-of-c-ex-on-4-march-2002","title":{"rendered":"Modison Metals Ltd. vs Commissioner Of C. Ex. on 4 March, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Modison Metals Ltd. vs Commissioner Of C. Ex. on 4 March, 2002<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 ECR 975 Tri Mumbai, 2002 (144) ELT 667 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: S T Gowri, G Srinivasan<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Gowri Shankar, Member (T)<\/p>\n<p>1. The question for consideration in this appeal is the classification of the silver alloy contacts that the appellant manufactured. It is not in dispute that these contacts were manufactured on the order of Shriram Refrigerators and supplied to them for use in the manufacture of overload protection relays which form part of the refrigerator. In the order impugned in the appeal, the Commissioner has held the goods to be classifiable under heading 8536.10 as overload protection relays.\n<\/p>\n<p>2. In the appellant&#8217;s own case in CCE v. Modison Metals Pvt. Ltd. -2000 (116) E.L.T. 535, the Tribunal has held such goods to be classifiable under Heading 85.38.\n<\/p>\n<p>3.    Appeal is accordingly allowed and the impugned order set aside.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Modison Metals Ltd. vs Commissioner Of C. Ex. on 4 March, 2002 Equivalent citations: 2002 ECR 975 Tri Mumbai, 2002 (144) ELT 667 Tri Mumbai Bench: S T Gowri, G Srinivasan ORDER Gowri Shankar, Member (T) 1. The question for consideration in this appeal is the classification of [&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-138774","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Modison Metals Ltd. vs Commissioner Of C. 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