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2017 (6) TMI 465 - CESTAT NEW DELHIClassification of Tooth Brush, inter-dental brushes - classified under CTH 96032100 or otherwise? - the assessee is emphasizing that the items tooth brushes and inter-dental brushes are in separate category. The tooth brush is available on any grocery shop whereas inter-dental brush is available only at a chemist shop - Held that: - inter-dental brush of any kind is also a tooth brush and is used as an item for cleaning teeth. It is true that the item inter-dental brush or dental plate brush is not easily available at any grocery shop; the same is available only at a chemist shop. However, both are tooth brushes and both are covered by the Central Excise Tariff heading no. 96032100. Once Tariff sub-heading 96032100 is mentioned with the description tooth brush, one cannot arrive at the conclusion that inter-dental brush or dental plate brush is not part of that entry or the said description, when dental-plate brush is also a kind of tooth brush - subject item is covered by entry at Sr. No.97A of Third Schedule to C.E. Act, 1944. Extended period of limitation - penalty - Held that: - where it is a question of interpretation for correct clarification duty is payable only for ‘normal period.’ - subject matter is interpretation of law and extended period of limitation is not invokable - penalty also set aside. The subject matter is remanded for limited purpose to original adjudicating authority, who shall quantify the duty payable for the normal period along with interest payable u/s 11 AB CEA 1944 - appeal allowed by way of remand.
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