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2017 (7) TMI 674 - AT - Central ExciseClassification of goods - dental plate brushes - Deemed manufacture - assessee is emphasizing that the items tooth brushes and inter-dental brushes are in separate category. The tooth brush is available on any grocery shop whereas inter-dental brush is available only at a chemist shop - whether dental plate brushes can be said to be covered under the entry of Sr.No. 97 A of the Third Schedule to the Central Excise Act, 1944? - Held that: - the subject item, inter-dental brush of any kind is also a tooth brush and is used as an item for cleaning teeth. It is true that the item inter-dental brush or dental plate brush is not easily available at any grocery shop; the same is available only at a chemist shop. However, both are tooth brushes and both are covered by the Central Excise Tariff heading no. 96032100. Though it is true that inter-dental brush is specifically not mentioned in the entry 97A of the Third Schedule to Central Excise Act, 1944, Tariff sub-heading 96032100 is mentioned therein. Once Tariff sub-heading 96032100 is mentioned with the description tooth brush, one cannot arrive at the conclusion that inter-dental brush or dental plate brush is not part of that entry or the said description, when dental-plate brush is also a kind of tooth brush. Therefore, it is held that subject item is covered by entry at Sr. No.97A of Third Schedule to C.E. Act, 1944 - demand of excise duty upheld. Extended period of limitation - Held that: - subject matter is a matter of interpretation of law. Therefore, the demand beyond the normal period is not sustained and for the same reason no penalty is liable to be imposed on the assessee. The duty for the ‘normal period’ only is confirmed along with interest. The subject matter is remanded for limited purpose to original adjudicating authority, who shall quantify the duty payable for the normal period along with interest payable under section 11 AB Central Excise Act 1944 - appeal allowed in part by way of remand.
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