Jurisprudentiol - Recent SC Judgement

By Vijay Kumar

Central Excise - Classification - fixed dose combination of Vitamin B-1, B-6 and B-12 injectible as well as tablets form - The goods were classified under Chapter Heading 2936.00 by Delhi Bench of CESTAT, accepting the case of the Revenue; Mumbai Bench classified these very goods under Heading 3003.10 as claimed by the assessee. Both are in appeal before the Supreme Court. In the meanwhile Larger Bench of the CESTAT classified the product under 3003.10. Department did not appeal against this order. Classification under 3003.10 confirmed.

Both the Revenue and the assessee are in appeal in two different cases on the same issue. Both have favourable orders of the CESTAT in their favour. But there was an order of the Larger Bench in favour of the assessee. The Revenue did not file any appeal against the Larger Bench order and so that order has attained finality. Now, the Supreme Court dismissed the revenue appeal and allowed the assessee's appeal. In the maze of litigation, it is really difficult to keep track of decisions.

Please see 2015-TIOL-105-SC-CX.