Case: G. Dass and Company Private Limited Vs. Assistant Collector of Central Excise

1. The dispute in these cases is about the classification of the goods in question for the period between75 and approval of the classification list datedThere is no dispute that the same goods, namely, copper and brass round rods, copper and brass square and hexagonal rods, brass rods in coil form, billets manufactured by pouring molten metal intomoulds are classified under Tariff Itemby virtue of the trade notice datedThere is also no dispute that on the basis of this trade notice, the same goods were classified under Tariff Itemby approval of the classification list datedfor a period prior to the date of the trade notice.

Court's reasoning:
3. We gave time to the Department when the matter was first heard to place any material which it may have, to support the Tribunals judgment in its favour denying classification for the period in question as claimed by the assessee. In spite of the opportunity given for the purpose by grant of an adjournment, the Department has failed to provide either any material or any justification to sustain the view taken by the Tribunal