Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2020 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 581 - AT - Central ExciseClassification of goods - ‘dolochar’, also known as ‘coal char’ - excisability - whether classifiable under chapter heading 2619 or otherwise? - HELD THAT:- The co-ordinate Bench of the Tribunal at Bangalore in the case of COMMR. OF C. EX. & CUS., BELGAUM VERSUS BELLARY STEELS AND ALLOYS LTD. [2017 (5) TMI 1710 - CESTAT BANGALORE] while dealing with the demand raised by the Department on dolachar under heading 2619 has held that the product is akin to coal and accordingly is to be classified under 2701.00. Further, various co-ordinate Benches of the Tribunal have also held that dolochar arising in the course of sponge iron manufacture cannot be said to be manufactured product but is a waste item on which duty demand cannot be sustained. Extended period of limitation - HELD THAT:- The clarification provided by the Central Excise Department vide letter dated 26.08.2015 held that merely because dolochar is sold it cannot be said to be excisable. In view thereof, there cannot be any suppression. Therefore, the case of the appellants succeeds both on merits and on limitation. Appeal allowed - decided in favor of appellant.
|