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M/s. Caprihans India Ltd. Versus Commissioner Of Central Excise

2015 (11) TMI 1170 - SUPREME COURT

Classification - printed PVC sheets - Classification under Chapter 39 or chapter 49 - Order beyond the scope of SCN - Held that:- Even the Assistant Commissioner in his order dated November 19, 1997 correctly proceeds on the footing that by mere printing, the fabric does not lose its original identity. However, despite this finding of the Assistant Commissioner, the Assistant Commissioner went on to levy excise duty twice over in respect of the same product, both times under Chapter 39 Heading N .....

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39 Heading No. 39.20 - Decided in favour of assessee. - Civil Appeal No(s). 563/2006 - Dated:- 16-9-2015 - Mr. A.K. Sikri And Mr. Rohinton Fali Nariman, JJ For the Petitioner : Mr. D.A. Dave, Sr. Adv., Mr. U.A. Rana, Adv., Ms. Mrinal A. Majumdar, Adv. And Mr. Vineet Mohan, Adv. For the Respondent : Mr. K. Radhakrishnan, Sr. Adv., Mr. Arijit Prasad, Adv., Ms. Aruna Gupta, Adv. And Mr. B.K. Prasad, Adv. ORDER In the present case we are concerned with printed PVC sheets which have already borne dut .....

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how cause notice dated 18th March, 1996. The material part of the said notice reads as under: Whereas it appears, that M/s. Caprihans India Ltd;, 76, MIC Area, Satpur, Nasik-622007 (herein after called THE SAID ASSESSEE ) manufacturer of excisable goods falling under Chapter 39,49,59 & 96 of C.Ex. Tariff Act, 1985. Whereas it appears that the said assessee has mis-classified their product PRINTED PVC SHEETINGS under S.H.4901.10 with NIL rate of duty instead it is rightly covered by S.H. 3920 .....

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No. 39.20 and the classification is also supported by Section Note 2 to Section VII of Central Excise Tariff Act, 1985. The plastic sheets are not the products of Printing industry as incorrectly claimed by the assessee. Thus the said assessee have contravened the provisions of Rule 173B read with Rule 173F of Central Excise Rules, 1944. A plain reading of the show cause notice makes it clear that it is not the Department's case that the product after printing has become a different product .....

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g, the fabric does not lose its original identity. However, despite this finding of the Assistant Commissioner, the Assistant Commissioner went on to levy excise duty twice over in respect of the same product, both times under Chapter 39 Heading No. 39.20. The Commissioner (Appeals) by his order dated 30th March, 1999 allowed the assessee's appeal and stated that based on the Assistant Commissioner's finding that no different product except the product under Chapter 39 Heading No. 39.20 .....

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