TMI Blog2014 (1) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... lassifiable under heading 3823 of the CETA schedule - on limitation, they appear to have made out a case inasmuch as the only ground raised in the show-cause notice to invoke the proviso to Section 11A (1) of the Central Excise Act is that the appellant misclassified the goods with intent to evade payment of duty - No mens rea has been attributed to them other than the misclassification - Pre-depo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... em the benefit of Notification No. 3/2006-CE dated 01.03.2006 as amended (which they had claimed in their ER-1 returns). We further note that an amount of duty of Rs. 82,64,604/- was paid with interest for the normal period of limitation and these payments stand appropriated also. Both sides have argued, therefore, on the question whether the extended period of limitation was rightly invoked in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted by the learned Additional Commissioner (AR) that the Boards Circular inter alia required samples to be tested for the presence of triglycerides of fatty acids for classification as above. He further points out that the circular was withdrawn by Circular No. 31/2011-cus. dated 26.07.2011 wherein it has been clarified that the goods declared as Crude Palm Stearin shall be assessed under CTH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the party was held to be classifiable under chapter 38 of the Customs Tariff schedule in view of the item having been specifically mentioned under that chapter. It is argued that, where the subject goods are held to be classifiable under heading 3823 of the 8 digit regime, it should be so classified in the 6 digit regime as well. 3. After considering the submissions, we have not found prima fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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