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2012 (10) TMI 734 - CESTAT, AHMEDABADClassification of product – Penalty u/s 11AC – Assessee is engaged in the activity of grinding/pulverizing of mineral rocks into mineral powder of various micron sizes - Classify under CETA Sub Heading 25174100 – As per AO, product is correctly classifiable under schedule 38249090 – Held that:- There is no dispute that the appellants are not adding anything other than the marble and the marble powder received to make the final product. Since revenue not able to substantiate his view, the product continues to be under Chapter 25 since the exclusion in the Note 1 to Chapter 25 cannot apply to the product. According to Note 3 of Chapter 25, any product classifiable under Heading 2517 and any other heading of this chapter are to be classified under Heading 2517 only. The specific heading has to be preferred to the general heading. Chapter 38, as submitted, is a residual chapter as compared to Chapter 25 and therefore, specific heading has to be preferred to the residual heading. In favour of assessee
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