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2018 (9) TMI 491 - AT - Central ExciseClassification of goods - mono cartons - whether classified under CETH 48192020 or under CETH 48173090 of Central Excise Tariff Act, 1985? - Extended period of limitation - demand alongwith Interest and Penalty - Held that:- The HSN does not throw light for proper classification of the goods but on going through the Chapter entries, it is found that the appellant are manufacturing boxes and for boxes, the Entry No. 48192020 is for boxes, therefore, the entry which is more specific, the goods are to be classified in that entry. In that circumstances, the classification on the impugned goods under Chapter Heading of 48192020 of Central Excise Tariff Act, 1985 is appropriate. Time Limitation - Held that:- As in this case on 1.11.2011, the appellant wrote a letter to the department for change of their classification and also filed ER-1 return accordingly. As the said fact was in the knowledge of the department since 2011, therefore, the show cause notice issued to the appellant on 2.1.2017 is barred by limitation. For the period within limitation the appellant is liable to pay duty along with interest - penalty not warranted as the action of the appellant was in the knowledge of the department itself - appeal allowed in part.
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