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2016 (9) TMI 1230 - CESTAT ALLAHABAD

2016 (9) TMI 1230 - CESTAT ALLAHABAD - TMI - Invokation of extended period of limitation - Classification - Gloves, manufactured and used for sports - whether to be classified under Chapter heading No.9506 of Schedule to CETA, 1985 or under Tariff Item No.4203 2110 of said schedule - notification issued by Government of India for All Industries Rate of Drawback through which the goods manufactured by appellant, were shown to have been classifiable under Tariff Item No.950621 - Held that:- the sh .....

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arately, they had intention to evade duty. In the present case, we find that Government of India through their notification for All Industry Rate of Drawback classified the goods manufactured by noticee, under Tariff Item No.9506 21, and admittedly, the noticee have paid the Central Excise duty liable to be paid for the goods classifiable under Tariff Item No.9506 21. Therefore, Revenue could not establish that the appellants had intention to evade duty. We, therefore, hold that the show cause n .....

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posal. 2. The appellants are holding Central Excise Registration and are engaged in the manufacture of goods, which are used for sports purposes. The goods under dispute, are Gloves, manufactured by the appellant, which are used for the purpose of sports. The appellants were under the impression that all the Gloves, manufactured and used for sports, are classifiable under Chapter heading No.9506 of Schedule to Central Excise Tariff Act, 1985. It appeared to Revenue that as per Chapter note 1(u) .....

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h other proposals for interest and penalty. It was also proposed to impose personal penalty on Shri Trilok Anand, Director of appellant-company. 3. The appellants contested the show cause notice on the grounds that as per Rule 3(b) of Rules of Interpretation of Central Excise Tariff, the said goods need to be classified under different tariff items depending on the component which provide the goods essential character and, therefore, all the goods do not get classified under Tariff Item No.4203 .....

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hey have discharged duty and they have not contravened any provisions of Law or Rules made thereunder, and they did not have any intention to evade duty. Therefore, the show cause notice is hit by limitation. The said show cause notice was adjudicated through Order-in-Original No.03/Commr./MRT-I/2014, dated 09.01.2014, wherein the Original Authority has classified the goods manufactured by appellants under Tariff Item No.4203 2110, and confirmed the demand and imposed equal penalty. The said ord .....

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