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2017 (4) TMI 1207 - AT - Central ExciseClassification of Grey Oxide and Red Lead Oxide - trade parlance theory - Benefit of N/N. 50/2003- CE dated 10.03.2003 - denial on the ground that as the said items are covered under Chapter Heading 28 are mentioned in Annexure-I to the Notification No. 50/2003 ibid and the Red Lead and Grey Oxide manufactured by the assessee are classifiable under Chapter Heading 28.24, therefore, the assessee is liable to pay duty - extended period of limitation - Held that: - in somewhat similar case where the classification of the product was based on the process involved, this Tribunal held that commercial parlance test will not be invoked for determining classification of such product - the trade parlance test is not applicable to the fact and circumstances of the case the test reports relied by the Revenue is inconclusive, as no procedure was followed and the assessee was deprived from re-testing the samples, therefore, the product in question cannot be classified under chapter heading 28.24 without any positive evidence. The assessee is entitled for benefit of N/N. 50/2003-CE - appeal allowed - decided in favor of appellant.
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