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2022 (1) TMI 358 - AT - Central ExciseClassification of goods - Biozyme - classifiable under tariff entry 31051000 or under tariff entry 31010099 - suppression of facts - intent to evade duty or not - penalty - extended period of limitation - HELD THAT:- The fact remains that the appellant is clearing Biozyme in the packages of less than 10 litres or more than 10 litre cleared under chapter heading 31051000 was accepted by the department. With regard to the goods which are less than 10 litres, the Revenue wants to classify under chapter 31051000 of chapter heading of the tariff which described he goods should be in tablet form or similar form or packages or packages goods weight not exceeding 10 kgs. Therefore, intent of the said entry is clear that the goods should be in solid form i.e. in the form of tablet or powder and not in weight. Admittedly, kilogram and kilo litre have defined in kilo it should be sold in the form of kilo – it should be in liquid form under chapter 3101000 of the tariff talks about the tablet or similar form of packages less than 10 kgs - the classification of the product under chaper 31051000 of the Act is not applicable and the product is correctly classifiable under chapter 310510099 of the tariff. If the commodity is sold, semi-sold, viscous or a mixture of sold and liquid and volume means, if the commodity is liquid or is sold by cubic measure. Admittedly, in this case, the goods have been sold by the appellant in kilo litre. Therefore, as per Legal Metrology (Packaged Commodities) Rules, 2011, the goods are appropriately classifiable under chapter 310510099 of the Tariff Act. Appeal allowed - decided in favor of appellant.
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