2018 (8) TMI 1666 - AT - Central Excise

Rectification of mistake - Held that - The Tribunal after careful consideration of the two alternate classifications for the products under Chapter 38 and Chapter 31 has ordered classification of the product under CETH 3101 0099. Since the above CETH carries nil rate of duty during the disputed period no liability is cast upon the appellant for the disputed period irrespective of the benefit of Notification No. 23/2003-CE - the final order is modified as after the first sentence the following portion may be deleted - The claim for exemption under Notification No. 23/2003-CE wherever duty is payable is not sustainable in view of violation of condition No. 3 (i) of the notification as discussed. Demand for differential duty if any will be applicable only for normal period. ROM Application allowed.

Summary

Issues Involved:
Rectification of mistake apparent on record regarding classification of product under CETH 3101 0099 and eligibility for exemption Notification No. 23/2003-CE.

Analysis:
The judgment pertains to rectification applications filed in relation to Final Order Nos. 42061-42073/2017 dated 15.09.2017. The Tribunal, after hearing both parties, noted that the product in question was classified under CETH 3101 0099. It was highlighted that the tariff rate for this classification was 'nil' during the disputed period, making the appellant not liable to pay any duty, regardless of the exemption under Notification No. 23/2003-CE. Consequently, the Tribunal modified the final order to reflect this, deleting the portion indicating the inapplicability of the exemption and the demand for differential duty. The judgment emphasized that no duty liability existed for the disputed period due to the 'nil' rate under CETH 3101 0099.

The judgment also addressed miscellaneous applications for a change of cause title filed by the Revenue due to jurisdictional and address changes. The applications were allowed, changing the jurisdiction and address of the respondent from CCE, LTU, Chennai to The Commissioner of GST & Central Excise, No. 1, Williams Road, Trichy. All miscellaneous applications, including those for rectification of mistake and change of cause title, were allowed by the Tribunal, thereby concluding the matter comprehensively.