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2016 (11) TMI 639 - AT - Central ExciseClassification of goods - Photo Albums - classified under Heading No. 48.20 of the first schedule to the Central Excise Tariff Act, 1985 or under Heading No. 3926.90? - Held that: - Only merely, covering by the paper sheet, the photo albums will not become made of paper or paper board in the absence of any test provided before us. We have to see the pre-dominance test for classify of such an article. In this case, the albums produced before us is made of plastic and the same has been covered by only a paper sheet. In fact, the photo albums in question has made of plastic cover. Merely, covering from the paper sheet, it does not mean that the album of paper - reliance placed on the decision of the case of A.J. Stationery (P) ltd. [2001 (2) TMI 388 - CEGAT, BANGALORE] - The proper classification of the photo albums in question is under heading 39.26 of the Central Excise Tariff Act, 1985. Extended period of limitation - Held that: - The issue of classification was in dispute therefore, it cannot be stated that the appellant having any malafide intention to classify the said goods under heading 48.20 - extended period of limitation not invokable. Imposition of penalties - Held that: - there was no mala-fide intention to evade payment of duty on behalf of the appellants - penalties not imposable The demand for the period within limitation is confirmed which shall be payable by the appellant along with interest - appeal disposed off - decided partly in favor of appellant.
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