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2018 (5) TMI 6 - AT - Central ExciseClassification of goods - Kimam - w.e.f. 1-4-2006 the goods manufactured by the appellant were also notified for assessment on MRP basis under Section 4A. The dispute is with reference to classification w.e.f. 1-4-2006 - Department was of the view that the goods are liable to be classified as ‘preparation containing chewing tobacco under 2403 99 20 - whether the impugned product is classifiable under heading 2403 99 20 as claimed by the department or under 2403 99 60 as claimed by the appellants? Held that: - it can be nobody’s case that if the impugned goods were covered under the expression “preparation containing chewing tobacco” at the time when the Supreme Court said they did, they would not be excludible from the said expression merely because of the passage of time. It is seen that under the eight digit tariff regime, “preparations containing chewing tobacco” are covered under tariff sub-heading 2403 99 20 - the impugned goods are thus classifiable under sub-heading 2403 99 20. Once the impugned goods are held classifiable under sub-heading 2403 99 20, their assessment admittedly has to be in terms of Section 4A ibid and therefore, prima facie, the impugned demand is sustainable on merit. Extended period of limitation - Held that: - since there is nothing on record to substantiate the fact that appellant had suppressed any fact from the Department, the demands will need to be restricted to normal time limit. Penalty - Held that: - There is no justification to impose any penalty, this being a classification dispute. Appeal allowed in part.
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