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2016 (6) TMI 232 - AT - Central ExciseManufacturing of a product (powder) called Body Plus - Classifiable under CTH 2108.99 or 2108.91 - rate of duty - Held that:- The goods covered under CTH 2108.91 are those not bearing a brand name and CTH 2108.99 covers “other” goods, which means goods bearing brand name. Thus, notwithstanding the statement of the Managing Director, it is clear from the foregoing analysis that as the impugned goods cleared from Maksi Road factory did not bear any brand name, the question of their classification under CTH 2108.99 would not arise as CTH 2108.99 covers goods other than those not bearing brand name. Needless to say that show cause notice classified the goods under 2108.99 which means that as per show cause notice, the impugned goods were falling under category “other” mentioned below CTH 2108.40 and the said “other” has two parts, 2108.91 covering goods not bearing brand name and 2108.99 covering goods other than those not bearing brand name, which means CTH 2108.99 covers only those goods which bear brand name. Consequently the impugned goods, even going by the implication of the show cause notice, would at best be covered under CTH 2108.91 which attracts nil duty. In these circumstances without going into any other aspect of case when the duty leviable on the impugned goods is nil the question of any evasion simply does not arise and consequently the question of any penalty on the appellants would also not arise. - Decided in favour of assessee.
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