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2012 (12) TMI 44 - AT - Central ExciseClassification of printing plate processor and parts – alleged that adjudicating Commissioner took note of the oral submissions made at the time of personal hearing before her, and has accepted the alternative classification under Heading 8442 prayed for by the appellants themselves – Held that:- Same classification is proper as the legal text under the heading covers machinery, apparatus and equipments for making plates. Parts also technically get classified under the same heading as ordered by the adjudicating Commissioner - goods are classifiable under Heading 8442 and the duty demand would have to be reworked out accordingly As regards the issue of small scale exemption - extended period of limitation - Held that:- Non-declaration of use of other’s brand name despite having knowledge about the same, amounts to suppression - in regard to the demand relating to non-availability of small scale exemption, the extended period of limitation is applicable on the ground of suppression - matter remanded for the limited purpose of re-quantifying the duty demand in this regard to the original authority - penalty imposed under Rule 173Q
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