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2016 (9) TMI 935 - AT - Central Excise100% EOU - encyclopedia and dictionary, clearances made in the DTA during the period 2001-02 to 2004-05 and catalogue, brochures, Address/year book, folders printed sheets, etc. cleared in the DTA during the period from 2001-02 to 2003-04 - Invokation of extended period of limitation - declarations were made in the periodical returns - Held that:- the Tariff heading 49.01, includes printed books, newspapers, brochures and other products of the printing industry, typed manuscripts and plans. We further observe that this Tribunal in Tata Press Ltd. Vs. CC [2001 (7) TMI 615 - CEGAT, MUMBAI], wherein the same tariff Entry No. 49.01 was interpreted in respect of predecessor Notification No. 25/95-Cus wherein the similar exemption was granted and it was held that the specification in exemption notification of books classifiable under Chapter- 49 clearly shows that it applies to books (as commonly understood) which fall for classification anywhere in chapter. Accordingly, we hold that the Id. Commissioner has erred in holding that encyclopedia and dictionaries will not fall in the Tariff heading No. 49.01 for the purpose of exemption under the notification No. 21/2002-Cus. Thus, the demand of ₹ 94,69,300/- is set aside. We, further, hold that no case of any suppression or any misstatement on the part of the appellant is made out. Accordingly, we hold that the extended period of limitation is not invokable. We also set aside the demand of ₹ 98,72,182/-. - Decided in favour of appellant
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