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2017 (9) TMI 876 - AT - Central ExciseClassification of goods - Plant Vitalizer with a brand name ABDA - clearance from EOU to DTA - appellant have claimed the classification of the said product under Central Excise Tariff Heading 3101.00.99 as Animal or Vegetable Fertilizers whereas Revenue objected to the said classification and initiated proceedings to reclassify the product under Chapter 38 as Miscellaneous Chemical Products and more specifically as Plant Growth Regulators under CETH 38089340 - Held that: - ABDA is marketed as Plant Vitalizer and the usage indicated in the literature clearly shows that they are not plant growth regulators. They will be more in the nature of plant growth promoter / fertilizer - the product is rightly classifiable under Chapter Heading 31010099 as Other Animal or Vegetable Fertilizer. Eligibility of the appellant for concessional rate when cleared to DTA - N/N. 23/2003-CE - Held that: - It is clear that paraffin wax is used as a raw material in the process and the claim of the appellant that it is only consumable is misplaced - Even in the technical literature given by the appellant, it is clearly stated that paraffin wax is used for coating so that the plant extracts and the dye do not get removed from the base material. The paraffin wax loses its identity as soon as it is coated over the sand. It is apparently a raw material in the manufacture of ABDA. Simply because it loses its identity as a wax does not make it a consumable item. As such for non-fulfilment of the condition of using goods manufactured or produced in India, the appellant-assessee is not eligible for the concession under N/N. 23/2003-CE. Extended period of limitation - Held that: - The intimation given by the appellant-assessee is categorical and specific. As such, no suppression of fact can be invoked against the appellant-assessee on this issue relating to classification of ABDA. ABDA manufactured and cleared by the appellant-assessee is correctly classifiable under Heading 31010099 - claim for exemption under N/N. 23/2003-CE, wherever duty is payable is not sustainable in view of violation of condition No.3 (i) of the notification - demand upheld only for normal period - appeal allowed - decided partly in favor of appellant.
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