Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (11) TMI 371 - AT - Central ExciseClassification- The question is whether certain ink manufactured and cleared by the appellant during the period of dispute is classifiable under Sub-Heading 3215.10 as writing ink as claimed by the assessee or under SH 3215.90 (other) as claimed by the Revenue for the period from 1999 to March, 2004. The assessee had filed a classification declaration for the year 1999-2000, wherein they had described their product as writing ink and classified the same under SH 3215.10 attracting ‘nil’ rate of duty. In that declaration, they specified the inputs as (i) dyes, (ii) solvent, and (iii) water. Commissioner (Appeals) granted two benefits to the assessee. Firstly, the assessee was allowed to treat the invoiced price of the goods as ‘cum-duty price’. Secondly, they were allowed to claim ‘input duty credit’. The assessee deposited duty with interest within thirty days from the date of communication of the orders of adjudication. It is submitted that they also paid penalty to the extent of 25% of the duty amount within such period. These facts are not in dispute. Therefore, our decision on the penalty-related issue will be subject to the relevant provisions of Section 11AC.
|