Home Case Index All Cases Customs Customs + AT Customs - 2024 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (5) TMI 1005 - CESTAT AHMEDABADIGST exemption - classification - validity of demand without challenging the assessment of bill of entry - extended period of limitation - Imports broom sticks - interest - penalty - benefit of Notification No. 2/2017-integrated tax (Rate), prescribed ‘Nil’ rate of duty’ - Whether goods fall under the category of Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles or not - revenue classified under CTH 9603 1000 under Sr. no. 260 of Notification No. 01/2017 attracting 5% IGST. SR no. 144 of Notification No. 02/2017-IGST. RAJU - HELD THAT:- It is seen that the Commissioner (Appeals) has not dealt with the primary issue, if the goods imported by the appellant are also covered by Sr. no. 144 of Notification no. 2/2017 or only by Sr. no. 260 of Notification no. 1/2017. Thus, it is apparent that the main issue has not been dealt with by the Commissioner (Appeals) In this circumstances, we alert with no option but set aside the impugned order and remand the matter back to Commissioner (Appeals) to decide a fresh. SOMESH ARORA - It is clear that from 22nd September, 2017 brooms were divided into two categories, and term “Broomsticks” also came to be divided into two categories i.e. “Brooms or brushes consisting of twigs or other vegetable material bound together with or without handles” and brooms and Broomsticks which were other types i.e. material other than vegetative materials etc. In which category, the plastic brooms will normally get included. It is thus clear that Broomsticks which are made up of plastic and do not use a vegetable material alone are taxable w.e.f 22.09.2017 in Notification No. 01/2017 since after amendment, the Broomsticks fall under Serial No. 260 of Notification No. 01/ 2017 have to be of other than Chapter Heading No. 96031000 and therefore have to be Broomsticks of other than twigs and such vegetable materials. Since, the show cause notice has not taken note of development through above stated amendments, therefore in the instant case, learned Commissioner (Appeals) while deciding classification should keep above discussion in mind while working into demand period and related statutory changes. It should first decide about the nature of Broomsticks/brooms and its classification with statutory changes. Matter is accordingly remanded back to decide the nature of goods. Party in any case shall be free to raise any other point on merits, limitation if desired. Appeal allowed by way of remand.
|