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2015 (6) TMI 188 - AT - Central ExciseClassification of goods - Classification under sub-heading 8524.00 or under sub-heading 8524.90 - Nil Rate of duty or duty @16% - appellant is manufacturing Panasonic MP3 CD-ROM - Held that:- MP3 CD-ROMs contain only audio songs which can be played on any MP3 CD player, these discs are neither interactive nor it is possible to manipulate the details in such CDs. In view of the said position, we have no hesitation in holding that the goods cannot be considered as software so as to classify under Heading 8524.20. Invocation of extended period of limitation - It is seen from the ER-1 returns that the appellant has not given the complete description in the ER-1 return. The ER-1 return indicated the description as CD-ROM. On the other hand, in the corresponding invoices, the description is very clear as Panasonic MP3 CD-ROM. There was no reason for the appellant to give different description in the statutory return. In fact, from seeing the statutory return, one would conclude that CD-ROM contains some software and would, therefore, be classifiable under Heading 8524.20. In view of the said fact, we have no hesitation in holding that there was suppression of facts with a wilful intention to evade duty. Therefore, in our view, the extended period of limitation has been correctly invoked - Decided against assessee.
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