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2015 (2) TMI 697 - AT - Central ExciseBenefit of Notification No. 6/06-CE dated 01/03/06 - Classification of packing machines used for packing of various dairy products - Change in classification after introduction of Notification - Held that:- Appellant have given half description in the said returns, it is also a fact that the Revenue has never questioned the said assessee as regards the full description of their product. We also note that the appellants prior to introduction of the notification were classifying the goods under heading 84.22 and it is only on the introduction of the notification, they switch the classification to 84.34, in respect of goods supplied to dairy owners. Thereafter they continued to adopt two different classifications for the same very product, dependent upon the purchaser of the said goods. An assessee who is working under the Central Excise, is expected to be knowledge of the basic fact that one product cannot be held to be falling under two different headings and cannot be allowed to adopt two different classifications in respect of the same product. This, read with the insufficient description of the goods in the monthly/quarterly returns, read with the fact of shifting of classification, with the introduction of the notification, leads us to believe, at this prima facie stage that this was done with an intention to claim the non-available benefit of Notification No. 6/06 and as a modus operandi. - Partial stay granted.
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