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2011 (2) TMI 600 - CESTAT, MUMBAI
Classification of product 'Vipul Booster' as' Plant Growth Regulator' under Tariff heading 3808.20 or as an insecticide under tariff heading 3808.10 - Consequent to the classification of the product as an insecticide u/h No. 3808.10, the product became chargeable to excise duty on MRP basis u/s 4A & a differential duty demand in extended period of Limitation with interest and penalty - Held that:- The product Vipul Booster, which has as its active ingredient, Triacontanol, which is an insecticide merits classification as an 'insecticide' u/h No. 3808.10 of the Central Excise tariff and not as a 'plant growth regulator' u/h No. 3808.20.
Regarding differential duty in extended period of Limitation. - Held that:- the department has failed to prove any suppression or willful mis-statement of facts with an intent to evade duty on the part of the appellant. therefore the demand of duty has to be restricted to the normal period of one year from the relevant date. the matter essentially relates to a classification dispute, imposition of penalty is not warranted. decided in favour of Assessee.