2011 (1) TMI 979

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..... ause Notice was issued on the ground that respondents manufactured and supplied steel tables to the education department which are classifiable under chapter 73 of the Central Excise Tariff and are liable to duty. The respondents filed reply stating therein that the goods classifiable under chapter 73 of the Tariff are exempted under General Notification No.66. Thereafter Revenue issued a corrigendum to say that steel tables supplied to the education department are classifiable under sub-heading 9403 of the Central Excise Tariff and liable to duty and the value of clearance were beyond the limit prescribed under S.S.I. exemption. Hence demand was made. The adjudicating authority confirmed the demand and imposed the penalty. The Commissioner .....

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..... at corrigendum to Show Cause Notice after filing reply cannot be issued. It is also submitted that the classification claimed by the Revenue under corrigendum is prospective in nature therefore the demand for the previous period is not sustainable. 5. We find that in the present case Show Cause Notice was issued by classifying the goods i.e. steel tables supplied to the education department under chapter 73 of the Tariff and a corrigendum was issued to the Show Cause Notice to classify the goods under chapter 94 of the Tariff. The classification is to be decided by taking into consideration the classification claimed under the corrigendum. It is not a case where the Show Cause Notice was issued within the normal period of limitation and t .....

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..... ff covers tables, kitchen or other household articles and parts thereof of iron ore steel. In the present case steel tables are not household articles the same are supplied to the education department. Chapter 94 of Tariff covers other furniture and parts meaning thereby that the household articles such as tables are classifiable under chapter 73 of the Tariff and other furniture is classifiable under chapter 94 of the Tariff. Further we find that the sub-heading 9403 of the Tariff covers metal furniture of kind used in offices as in the present case the tables are for supply to the education department for use in the schools therefore we find merit in the contention of the Revenue that the steel tables supplied to the education department .....

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