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2018 (1) TMI 46 - AT - Central ExciseWhether the goods manufactured and cleared by the appellant is machinery falling under chapter heading 841900 or parts thereof and consequently whether the same is eligible for exemption N/N. 56/95-C.E. either under Sr. No. 14 and 15? - Held that: - in the present case the process of assembly was not simple assembly operations of fixing screws, nuts etc. but a complex process requiring engineering skills. Further, Explanatory Notes V with regard to Rule 2(a) of Rules of Interpretation in respect of classification of articles presented unassembled or disassembled provides that complete or finished articles are to be presented unassembled or disassembled. Clearly in the present case complete or finished articles were never presented in unassembled or disassembled conditions. Penalty u/s 173Q - Held that: - Merely by not mentioning the sub-clause the penalty cannot be avoided - As regards the bonafide belief entertained by the appellant regarding the claim of exemption entry under notification in respect of machinery falling under 8419.00 we find that the appellant was very much aware about legality of the issue and therefore they have represented to the government via CII to make uniform rate of machine and parts i.e. 10%. Therefore appellant knowingly claimed the wrong exemption - penalty upheld. Appeal dismissed - decided against appellant.
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