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2017 (9) TMI 1487 - AT - Central ExciseClassification of goods - clearance of final product Palm Stearin - It is the case of the Revenue that the appellant had improperly availed the benefit of notification by mis-declaring final product as edible palm oil while the product would as to RBD Palm Stearin falling under Chapter 38 - Benefit of N/N. 03/2006-CE dated 01.03.2006 - Held that: - appellant had in fact recorded the clearances and indicated the same in their monthly returns as to availment of benefit of notification - the appellants could have entertained a bona fide belief as to the classification of the product RBD Palm Stearin will be covered under Chapter 15, seems to be correct as during the relevant period, various decisions of the Tribunal indicated that the classification of RBD palm stearin is under Chapter 15 - the plea of limitation as raised by the appellant has to be answered in their favor. Appeal allowed - decided in favor of appellant.
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