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2017 (12) TMI 954 - AT - Central ExciseClassification of goods - sub-assemblies and chassis - whether or not such components which were manufactured and cleared by the main appellant are liable to be assessed as television receivers under CETH 8528 or parts of television receivers falling under CETH 8529? - time limitation. Held that: - Admittedly all the components and parts and chassis are numbered and are cleared with a required set of screws and name labels of the manufacturer. All the parts and components were numbered for a particular TV set and have clear identifiability - The sub-assemblies, chassis and name labels and screws for assembly are all cleared together which makes it clear that the goods cleared have essential characters of television receiver sets and the appellants classified it under CETH 8529 only to avoid higher excise duty and also MRP based assessment - goods are correctly classified under CETH 8528 of the Tariff. Time limitation - Held that: - The proceedings which resulted in the impugned order dated 26/03/2014 started with a visit of the officers to the factory of the appellant on 02/12/2002. Evidences were collected during the course of detailed investigation. Statements were recorded in order to ascertain the background facts of the manufacturing process. It was also revealed that the very same goods were classified differently when cleared for export. The Original Authority recorded that it apparently reveals the motive of the appellant for improper gain to avoid payment of higher duty of excise under CETH 8528. We are in agreement with the findings of the Original Authority that the present show cause notice was not issued on similar set of evidences or facts which were subjected to decision in the earlier proceedings - extended period rightly invoked. Appeal dismissed - decided against appellant.
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