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Superpack Versus Commissioner of Customs, Nagpur

Classification of imported goods - Calcium Carbonate - classified under CTH 2530.90 or under CTH 3824.90? - time bar - Held that: - the issue is squarely covered by the tribunal decision in case of Gulshan Sugar & Chemicals Works [1998 (12) TMI 541 - CEGAT, NEW DELHI] wherein the same goods was held to be classified under CTH 38.24 - the goods “coated calcium carbonate" is classifiable under Chapter 3824.90. - Extended period of limitation - Held that: - when the matter was under dispute, ap .....

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- decided against appellant. - C/723/05 - A/94511/16/CB - Dated:- 13-12-2016 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri. T. Vishwanathan, Advocate for the Appellants Shri. Kamal Puggal, Asstt. Commissioner(A.R.) for the Respondent Per Ramesh Nair The fact of the case is that appellant has imported "Calcium Carbonate" and declared the same under CTH 2530.90 whereas the department claimed it under CTH 3824.90. Department's contention is that it is Coat .....

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inarayan Institute of Technology, Nagpur has certified that product is "Naturally Occurring Calcium Carbonate having coating of mild acid. Director in charge has also confirmed that particulars mentioned on the analysis report and also confirmed that the percentage of mild acid as 0.7 to 1.3%. In further investigation and recording the statements of various persons it has been established that goods in question is not 'naturally calcium carbonate' but it is 'coated calcium carbo .....

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377; 68,30,147/- under Section 28 of the Customs Act, 1962 from them. iii) The interest at an appropriate rate under Section 28 AB of Customs Act, 1962 is also ordered to be recovered from them. iv) I impose a penalty of ₹ 68,30,147/- on M/s. Superpack, Nagpur under Section 112(b) of the Customs Act, 1962. 2. Shri. T. Vishwanathan, Ld. Counsel for the appellant urther submits that similar goods were imported by the appellant on the earlier occasion wherein the goods was classifiable under .....

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ication under heading 25.30 was correct and allowed the appeal. The proceedings for change of classification once again initiated by the department on 17-11-2003. The Commissioner(Appeals) upheld the classification under heading 38.24 however deleted the fine and penalty against the said order. Appellant as well as Revenue filed appeal before this Tribunal, Tribunal dismissed both the appeals. Therefore though the classification was held under 3824.90, the penalty and fine was dropped as there w .....

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ise [2002(146) ELT 483(S.C)] (e) Northern Plastic Ltd Vs. Collector of Customs & Central Excise[1998(101) ELT 549(S.C)] (f) Commissioner of Customs, New Delhi Vs. Maruti Udyog Ltd [2002(141) ELT 392(Tri. Del.)] (g) Hyderabad Industries Ltd. Vs. Union of India[1995(78) ELT 641 (SC.)] (h) Commr. C. Ex & Cus., Bhabaneshwar-I Vs. Tata Iron and Steel Co. Ltd. [2003(154) ELT 343(S.C.)] (i) Birla NGK Insulators Pvt Ltd. Vs. Commissioner of Cus,, Ahmedabad[2014(309) ELT 501 (Tri. Ahmd.)] 3. Shri .....

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carbonate they have removed the word coated in the description. He further submits that the adjudicating authority despite considering the Tribunal's earlier order dated 22-2-2005, justified the invocation of extended period on the elaboration of certain facts suppressed by the appellant therefore appellant does not deserve any leniency, extended period was rightly invoked. 4. We have carefully considered the submissions made by both sides and perused the record. 5. As regard the dispute of .....

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ounsel on limitation, we find that when the matter was under dispute, appellant changed the description in the Bill of Entry. They, earlier were declaring as "coated calcium carbonate' but subsequently in the Bill of Entry of the relevant period, they have ignored the word "coated". This shows clear intention of the appellant that they intentionally suppressed the correct description of the goods to mislead the department. We also observed that the Ld. Commissioner even after .....

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e 165 to 167 of the file no. 2 appearing at withdrawal memo dated 12-12-2003 drawn for withdrawal of records of the notice from their factory premises, I find a fax letter dated 14-10-1997 sent by notice to their advocates which interalia has a mention that there are number of chemicals which occurs naturally in different products. But these naturally occurring products are specifically classified either as Mineral or as Miscellaneous list of such chemicals product under chapter 38. The notice h .....

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