Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (10) TMI 230 - AT - Central ExciseClassification of Goods - Differential Duty – Waiver of Pre-deposit - Revenue was of the view the goods i.e Polyester Staple Fibres and PET Flakes are to be classified under Chapter Heading No.3915 as waste and parings – Held that:- The perusal of the Chapter Note No.6 under Chapter Heading No.39, the said Note categorically states that the expression ‘primary form’ applies only to the forms, one of which is stated as ‘flakes’ the appellant is manufacturing flakes out of the PET bottles in factory premises and hence any demand arising out of the classification of the product from Chapter Heading No.3907 to Chapter Heading No.3915, prima facie is incorrect as the Chapter Heading No.3915 would apply to a manufacturer in whose factory premises waste, parings and scrap arises - the appellant has made out a case for waiver of pre-deposit of the amounts involved in respect of PET flakes. - stay granted. Duty Liability on PET Fibre - The duty liability arises on the appellant due to the retrospective amendment which has been brought into effect - the notification which has been issued exempting such product is of retrospective nature and will be applicable, needs to be considered at the time of final disposal of appeal - the appellants unit has been taken over but at the same time, there is nothing on record to show that the appellant has a severe financial hardship – Partial stay granted.
|