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2009 (10) TMI 247 - CESTAT, KOLKATAClassification- Notification No. 67/95-C.E., dated 16-3-1995- the appellants manufacture what are known as ‘Slag Pots or Slag Ladle Cups’ by using casting technology through casting of liquid steel in Heavy Steel Casting Section of foundries. During the period from September, 1999 to September, 2004, the appellants manufactured 125 numbers of Slag Pots/Slag Ladle Cups, out of which 119 numbers were used for captive consumption without payment of duty. They initially classified the said goods under Chapter Heading 7325.10 of the Central Excise Tariff Act, 1985 and availed the benefit of Notification No. 67/95-C.E., dated 16-3-1995. Subsequently, they classified the said product under Chapter Heading 8454.10 and availed the benefit of the said Notification. The Department issued a show cause notice alleging wilful misclassification by the appellants and proposing classification under Chapter Heading 8609.00 and proposing recovery of duty and proposing for imposition of penalty. The Commissioner vide the impugned Order upheld the classification as proposed in the show cause notice and held that they are not eligible for the benefit of the Notification No. 67/95-C.E. and confirmed the demand of duty along with the interest and imposed an equal amount of penalty. In the light of the decision of Larsen & Toubro Ltd. v. CCE, Bhubaneswar reported in 2001 (136) E.L.T. 562 (Tri.-Kolkata), held that- In as much as we are accepting the classification as claimed by the Appellants, we do not propose to go into other issues raised by the Appellants. The Appeal is allowed with consequential relief as per law. The Cross Objection filed by the Department, which is basically in support of the impugned Order passed by the Commissioner, is also disposed off.
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