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2016 (9) TMI 935 - CESTAT ALLAHABAD

2016 (9) TMI 935 - CESTAT ALLAHABAD - 2016 (342) E.L.T. 398 (Tri. - All.) - 100% EOU - encyclopedia and dictionary, clearances made in the DTA during the period 2001-02 to 2004-05 and catalogue, brochures, Address/year book, folders printed sheets, etc. cleared in the DTA during the period from 2001-02 to 2003-04 - Invokation of extended period of limitation - declarations were made in the periodical returns - Held that:- the Tariff heading 49.01, includes printed books, newspapers, brochures an .....

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ll for classification anywhere in chapter. Accordingly, we hold that the Id. Commissioner has erred in holding that encyclopedia and dictionaries will not fall in the Tariff heading No. 49.01 for the purpose of exemption under the notification No. 21/2002-Cus. Thus, the demand of ₹ 94,69,300/- is set aside. We, further, hold that no case of any suppression or any misstatement on the part of the appellant is made out. Accordingly, we hold that the extended period of limitation is not invoka .....

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s, Catalogues, Brochures, Labels, Posters, Folders etc. apart from exporting these articles, the appellant also cleared the same in DTA on payment of appropriate duty in terms of the permission of Development Commissioner, (NEPZ), 2. The issue and or disputes in the present appeal, pertain to the following two category of products:- (a) Demand of duty of ₹ 94,69,300/- on the encyclopedia and dictionary, clearances made in the DTA during the period 2001-02 to 2004-05. (b) Demand of Duty of .....

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oposed demand was confirmed with interest. Further, penalty was also imposed of ₹ 1,93,68,482/- under Section 11 AC of the Act. 4. The Ida Counsel for the appellant, Mr. B.L. Narasimhan, has urged that the demand of duty on encyclopedia and dictionaries is fully unsustainable in view of the Serial No. 160 of Notification No. 21/2002-Cus, which prescribes nil rate of Customs duty for printed books, including covers of printed books and also printed manuals (including those in loose leaf for .....

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s that their contention is further fortified by the judgment of this Tribunal in case of "Tata Press Vs. Commissioner of Customs, Mumbai reported in 2001 (136) ELT 1420 (Tri.-DB) wherein the context of identically worded predecessor Notification No. 25/95-Cus this Tribunal held as follows:- (i) "It is next contended that notwithstanding the classification of the commodity, the benefit of the notification would be available. The relevant entry to the notification exempts from duty, inte .....

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anted to "tar", the meaning of the term has to be governed from the tariff description contained in Section 11 of the Central Excise Act. (ii) The exemption that we are concerned herewith is books classifiable under Chapter 39, of the tariff. That is what the entry in the notification says. We have already held that, for the purpose of classification in the publication under consideration is not a printed book that is to say, it is not classifiable under Heading 49.01. This is, however .....

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ure, drawing or colour books are classifiable under Heading 49.03. A book containing sheets of music is classified under Heading 49.04. An Atlas which is a collection of printed maps in book form classifiable under Heading 49.05. The notification exempts, not just books under Heading 49,01 but books classifiable under Chapter 49. It would therefore be available to any kind of printed matter recognizable as a book wherever it falls for classification in Chapter 49. It would be a different matter .....

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hapter. It would therefore be available to the goods imported by the appellant. Since the benefit of the notification that the appellant claimed has to be extended to the goods, there is not attempt in evasion of duty by it. In these circumstances the fact that it wrongly classified the goods should not, in our view, justify confiscation of the goods or imposition of penalty on the appellant." 5. Further, the demand of ₹ 98,72,182/- on the clearances of catalogues, brochures, posters, .....

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n record. Further, the Ida Commissioners finding on the alternate submissions as regards the benefits of Notification No. 13/98-CE or Notification No, 25/95-CE, is without any basis and contrary to the factual position on record. 6. The Id. Counsel further states that the issue involved is interpretational. The transactions were duly recorded in the books of accounts maintained in the normal course of business and accordingly, there is no suppression and or misstatement on their part Further, th .....

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e of Commissioner of Central Excise, Trichy Vs. Rukmani Pakwell Traders [2004(165) E.L.T. 481 (S.C.)], wherein in the matter of interpretation of statues, it was observed that exemption notification is not interpretable with aid of other notification, strict construction of a notification is to be done in terms of only of its own words. Wordings of other notification are of no benefit in construing a particular notification. The Id. AR. also relies on the ruling in the case of Eagle Flask Indust .....

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