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2018 (1) TMI 1197 - AT - Central ExciseClassification of goods - Aachi brand Bajji Bonda Mix - Adai Mix - idly chilli powder - The department was of the view that the correct classification of idly chilli powder would fall under 2103 10 / 2103 90 40 and Bajji Bonda Mix and Adai Mix would fall under CSH 2108 99 / 2106 9099 of First Schedule to CETA, 1985 - Held that: - The Tribunal has held that idly chillil powder would merit classification under Chapter 9 and that Bajji Bonda Mix and Adai Mix would not fall under Chapter 9. The appellant in that case had not contested the classification of Bajji Bonda Mix and Adai Mix and had accepted the classification proposed by the department. Presently, the department proposes to classify Bajji Bonda Mix and Adai Mix under Chapter 2108 / 2106. Thus, the allegation in the show cause notice with respect to Bajji Bonda Mix and Adai Mix is whether it would fall under 2108 or 9, whereas the Tribunal in the case of Eastern Condiments Pvt. Ltd. [2015 (6) TMI 1014 - CESTAT CHENNAI] has held them to be under Chapter 2103 9040. Thus, in view of the settled legal position in the case of Eastern Condiments Pvt. Ltd. [2015 (6) TMI 1014 - CESTAT CHENNAI], we do not find any merit in the ground raised by the department in the present appeals. Time Limitation - Held that: - since the issue is of classification, which is an interpretational one, and the respondents cannot be alleged to be guilty of suppression of facts, demand is hit by limitation. Appeal dismissed - decided against Revenue.
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