Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 190 - CESTAT KOLKATAClassification of goods - Bituminized Hessain Tape - Rot-proofed Bituminized Hessian Cloth mixed with Copper Napthalate, Bituminized Cotton Tape - to be classified under the sub-heading 5909 of Central Excise Tariff Act, 1985 or under Chapter Heading 5906.90? - applicability of N/N. 175/86 dated 01/03/86 - Suppression of facts - time limitation - HELD THAT:- The issue is no more Resintegra. On similar facts and circumstances, the Hon’ble Supreme Court in CCE., NAVI MUMBAI VERSUS AMAR BITUMEN & ALLIED PRODUCTS PVT. LTD. [2006 (8) TMI 187 - SUPREME COURT] has upheld the classification of the impugned goods under the chapter heading 5909 . Consequently, the benefit of Notification No.175/86 dated 01.03.1986 was also allowed. In the present case also the goods are exclusively used for industrial purpose and accordingly the goods are rightly classifiable under the chapter heading 5909. Consequently, the benefit of Notification 175/86 dated 01/03.86 was also available to them. Time Limitation - HELD THAT:- The entire issue was known to the department and there was no suppression fact involved in this case. Hence, the Notice issued beyond the period of one year was hit by limitation and liable to be set aside on this ground also. However, since on merits itself the demand is not sustainable, there is no need to set aside the demand on the ground of limitation. The said goods are rightly classifiable under chapter heading 5909 and the Appellants are eligible for the benefit Notification No. 175/86 dated 01.03.1986. Accordingly, the Appeal filed by the Appellant is allowed.
|