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2018 (6) TMI 1690 - AT - Central ExciseClassification of imported goods - steam cleaner exclusively used in Prosthetic Dentistry (in the process of preparing artificial teeth i.e., Dentures) - whether classified under Tariff Heading 9018 49 00 of Central Excise Tariff Act, 1985 or under CTH 8419 20 90? - benefit of Notification No. 10/2003-C.E., dated 1-3-2003 - extended period of limitation - HELD THAT:- Since there is a specific heading covering the item, the appellant’s contention that as per the General Interpretation Rules, when the item is classifiable under two headings, the heading which occurs last in the tariff needs to be applied. Therefore, the steam cleaner manufactured by the appellants falls correctly under Heading 8419 20 90 of Central Excise Tariff Act, 1985. Extended period of limitation - penalty - HELD THAT:- We appreciate the appellant’s point of view that as they have been regularly filing returns as the department is aware of his activities, extended period cannot be invoked - the invocation of penalty under Section 11AC of Central Excise Act, 1944 is set aside. Appeal allowed - decided in favor of appellant.
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