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2018 (10) TMI 959 - AT - Central ExciseClassification of goods - screw hooks - These harrow hooks are called as trolley hooks and trailor hooks and they are used for tractor or trolley. - whether classified under Chapter heading 7318 of the Central Excise Tariff Act, 1985 or under Chapter heading 843290 of the Tariff? - Held that:- As the classification of the impugned goods in the case of M/s PNA Agro Industries vide adjudication order no. 68/CE/ADC/YM/PKL/2016-2017 dated 13.01.2017 has been accepted by the Revenue, therefore, different treatment cannot be given to the appellant - correct classification of the harrow hooks manufactured by the appellant is classifiable under chapter sub heading 843290 of the tariff, on which, no duty is payable by the appellant therefore, the entire demand of duty is set aside. As there is no duty payable by the appellant, the seized goods are not liable for confiscation - confiscation and penalty also set aside. Extended period of limitation - Held that:- The entire demand has been raised against the appellant by invoking extended period of limitation. As Revenue itself is having two different views, in that circumstance, the extended period of limitation is also not invokable. Appeal allowed - decided in favor of appellant.
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