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2017 (5) TMI 512 - AT - Central ExciseClassification of goods - retreading/resoling of the worn out tyres - the department took the view that the product which emerges as a result of the process undertaken in the appellant s unit was pre cured tread rubber strips classifiable under 4008.21 of the CETA, 1985 - assessee took the view that the product will be rightly classifiable under 4016 as other articles of vulcanised rubber other than hard rubber - Held that: - When we consider CETH 4008.21, we find that it specifically includes plates, sheets and strips for resoling or repairing or retreading rubber tyres. The third part of Chapter Note 9 supports the above view. On the other hand, we find that the Heading 4016 is a General Residuary Heading which covers other articles of vulcanized rubber other than hard rubber. Since the specific entry is to be preferred to a General Entry, we have no hesitation to hold that the impugned goods are classifiable under 4008.21. Since this particular tariff subheading is excluded from the purview of SSI Notification No.1/93, we come to the conclusion that the appellant will not be entitled to the benefit of SSI exemption during the relevant period. Extended period of limitation - Held that: - in respect of the same assessee, there have been earlier proceedings in which the process of manufacture and the classification of the goods have been considered and decided. For these reasons, we are of the view that the demand of duty needs to be restricted to the normal period of limitation. Appeal disposed off - decided partly in favor of assessee.
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