9911796707
TMI Blog2007 (9) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue that the said product will fall under Chapter 39 of the Schedule to the Central Excise Tariff Act, 1985. Show cause notice dt. 3-3-1994 was issued to the appellant for confirmation of demand of the differential duty and also for confiscation of the excisable goods which were found unaccounted in the factory premises during the visit of the officers. Show cause notice was adjudicated by the Ld. Commissioner and vide his order-in-original dt. 15-2-1995 he came to the following conclusion. ORDER "In view of my above findings I find that 3519.249 kgs. out of 16745 Kgs. seized goods on 22-9-93 in form of PVC sheets which were not accounted for in RG-1 register even in name of Media Fills are liable for confiscation under Rule 173-Q of C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the assessee herein manufacture "PVC rigid plain sheets" and 'corrugated roofing sheets" and cleared them as parts of machines under chapter 84 to one M/s. Reva Enviro Systems Private Limited, who further assemble the sheets as "Media Fills" for the manufacturing of "Methane Recovery Anaerobic Digestor System". It is his submission that while clearing the goods from the factory premises the assessee company has cleared the same by mis-classifying the product under Chapter 84. It is his submission that the said products are correctly classifiable under Chapter 39.20 as "other plates, sheets, film foil and strip of plastics". It is his submission that the end use of the product as such could be of no consequence for the classification of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at different Commissionerate under Chapter 84 is correct from the letter which is placed on record by the Ld. SDR. He submits that the appellant cannot be faulted as mis-declaring the goods as they were clearly indicating in the classification list that these are parts of Pollution Control Equipments. 6. Considered the submissions made at length by both sides and perused the records. The issue involved in this case is regarding the classification of the products manufactured by the appellant. It is the appellant's claim that the products which are manufactured by them get covered under Chapter heading No. 8419.00, while Revenue wants to classify the same under Chapter 39.20. It is seen from the records that the appellants have claimed tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e idea of granting partial exemption to the parts of the Pollution Control Equipments. 8. As to the submission made by the Ld. SDR that the products of the appellant would fall under Chapter Heading 39.20, we find that the same is without any base. Chapter Note 2 to Chapter 39 reads as under :- ……………… (2) This Chapter does not cover : (a) to (m)…………… ……….(n) Articles of Section XVI (machines and mechanical or electrical appliances); It can be seen from the above reproduced chapter note that the articles which are covered under Section XVI are excluded from the Chapter 39 under which Revenue wants classify the products in question in this case. We find that Section Note 2 (b) to section XVI reads as under :- 2. Subject to Note 1 to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has fairly placed on record, the classification of the identical products in different Commissionerate. On perusal of the said correspondence, we find that the appellant's competitors have been classifying products which are identical to the appellant's products under Chapter 84 and Revenue has been accepting the same. In the current commercial scenario, the assessee cannot be put any dis-advantageous situation, wherein his final products are chargeable to higher rate of duty under Chapter 39, while his competitors are availing the benefit of classification of the products under chapter 84 and paying lesser duty. Since the Central Excise law is the same all over India, the classification of the product has to be harmonized according to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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