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2013 (12) TMI 811 - AT - Central ExciseClassification of Goods - Parts of television sets to be classifiable as parts of television sets falling under tariff heading 85.29 or they have to be treated as clearance of complete television sets falling under tariff heading 85.28 – Held that:- Following Salora International Ltd. vs. CCE New Delhi [2012 (9) TMI 276 - SUPREME COURT] - as various parts of television sets were being assembled as television in the assessee's factory and the same were thoroughly checked and it is only upon being satisfied that television receiver are complete in all respects, they were subsequently dis-assembled along with relevant material and individual serial numbers, the same were sent to various units. Entitlement for Benefit of Notification No. 6/82 - Different rates of duty depending upon the different categories of television sets – Imposition of Personal Penalty u/s 11AC – Held that:- Assessee contended that there was no malafide or mensrea attributable to the assessee so as to impose penalty under Section 11AC – the issues are required to be re-examined by the original adjudicating authority, the matter remanded back to the commissioner for assessing the duty liability – Decided partly in favour of Assessee.
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