9911796707
TMI Blog2001 (11) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - These appeals are taken up for disposal with consent, after waiving deposit. 2. The primary question for consideration in these appeals is the classification of the spade and gamela manufactured by Vasparr Fischer Ltd. In the order impugned in the appeal, the Commissioner has declined to accept the correct classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd. The commodity index to the book that the Representative of the appellant cites merely indicates an agricultural machinery for soil preparation or cultivation to be classifiable in Heading 8432.00 and agriculture produced for cleaning and sorting to be classifiable in Heading 8433.00. 4. Spades are specifically included in Heading 82.01. The gamela, it was explained, was a kind of shallow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of which they could have concluded that the goods were agricultural implements, the fact that they described these goods not by their ordinary common nomenclature as gamela or spade, but as agricultural implements is indicative, in our opinion, of the intent to deliberately wrongly describe the goods and clear them without payment of duty. The penalty has been imposed on the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alf of Babubhai Patel that, he was merely acting on superior authority and was not well versed in excise procedure. We set aside the penalty imposed on him. 7. The Representative of the appellant contends that it was entitled to the Modvat credit on the duty paid on the inputs used in the manufacture of finished goods. There is no such ground in the appeal nor is there any evidence that duty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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