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2014 (2) TMI 636 - AT - Central ExciseClassification - product 'pentane' cleared by the appellant under sub heading 2711.19 of the Central Excise Tariff as other 'petroleum gases and other gaseous hydrocarbons' - revenue issued SCN after audit objections classifying under sub heading 2710.90 - Held that:- product 'pentane' cleared by the appellant under sub heading 2711.19 of the Central Excise Tariff as other 'petroleum gases and other gaseous hydrocarbons' and paying Central Excise duty @ 8% ad valorem after availing of the benefit of sl. No. 24 of notification No.6/2000-CE dated 1.3.2000 and sl. No.34 of notification No.3/2001-CE dated 1.3.2001 - The 'pentane' disputed product, in question is being classifiable by other units of M/s. GAIL India under sub-heading 2711.19 only. They have also filed the same classification. If the Revenue was not in agreement with the said declaration of such classification, it was open to the officers to raise the objection to the same and to initiate proceeding for change in classification. SCNs proposing change in classification from 2711.19 to 2710.90 was issued because of Audit objection. The Department had initially classified the Pentane under Chapter sub-heading 2711.19 only. The above technical aspect was explained to Audit and they have accepted the technical aspect and have agreed to classification under 2711.19 and audit objection has been closed. I am also in agreement with the technical description of Pentane and its correct classification under 2711.19. In view of the settlement of dispute, the show cause notice in question deserves to be dropped - there was no suppression or misstatement on the part of the appellant so as to justifiably invoke the longer period of limitation - Decided in favour of assessee.
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