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2009 (2) TMI 211 - CESTAT, NEW DELHISelf-Adhesive Hologram Sticker/Sheet and Holographic Film - Show Cause Notice dated 9-9-03 was issued proposing to classify the said products under sub-heading No. 3919.00 denying the claim of the assessee under sub-heading No. 4401.90 and demanded duty for the period 16-9-98 to 2-5-02 – held that - . As the product manufactured by the Appellants possesses the quality of self-adhesive, it cannot be classified in Heading 39.20 of the Tariff as the said heading applies to “other plates, sheets, film, foil and strip, of plastics, whether lacquered or metalised or laminated, supported or similarly combined with other materials or not.” As the product does not cease to be a self-adhesive product, it has to be classified under Heading 39.19 and cannot be classified under Heading 39.20 merely because one side of it has been laminated - demand of duty on classification and valuation is barred by limitation - We find that there is a dispute of the classification and valuation of the impugned products and demand of duty for extended period of limitation is not maintainable.
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