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2017 (3) TMI 1505 - CESTAT CHANDIGARHClassification of goods - blanks for components out of CR/HR sheets/coils of iron and steel - whether the Blanks manufactured by the appellant are classifiable under Chapter 72 or CETH 8708/8714 or not? - Held that: - Blanks are metal sheets cut to the specification for use in further manufacture of products. The Revenue has assumed the character of products only after manufacturing process are carried out but in case these blanks are not useable or cannot be said as motor vehicle parts. They would become only blanks/motor vehicle part after various process carried out, therefore, it cannot be said that these blanks are classifiable under CETH 8708/8714 - Same view has been taken by this Tribunal in the case of Colts Auto Pvt. Ltd. Vs. CCE, New Delhi [1998 (9) TMI 229 - CEGAT, NEW DELHI] - As the Blanks in question cannot be used as part of the motor vehicle part and they are required to be further processing which has been done by the buyers of the goods. In that circumstances, the appellant has correctly classified the said goods under Chapter 72 of the CETA. Extended period of limitation - Held that: - the appellant has clearly stated in their ER-1 returns indicating the clearance of Blanks after classifying under Chapter 72 of CETA that fact has been admitted by the Revenue therefore, extended period of limitation is not invokable. Appeal allowed - decided in favor of appellant.
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