TMI Blog2017 (3) TMI 415X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, the description of the goods covered by the said SCN matches with the entry in the said notification stating to be “cotton, not containing any other textile material" - goods were rightfully attracting 4% duty as provided by the said exemption under N/N. 29/04-CE dated 09.07.2004 - appeal dismissed - decided against Revenue. - E/3006/2009 & 892/2011-EX[DB] - A/70128-70129/2017-EX[DB] - Dated:- 11-1-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri D.K. Deb, Asstt. Commr. (A.R.) for the department Shri Pramod Rail Advocate for the respondent-assessee. Per Mr. Anil G. Shakkarwar These two appeals are filed by Revenue against the same respondent company having ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued with show cause notice dated 01.05.2008 and another show cause notice dated 03.09.2008. Through show cause notice dated 01.05.2008, the respondents were called upon to show cause as to why differential duty amounting to ₹ 2,86,40,616/- should not be demanded and recovered under proviso to Sub Section 1 of Section 11A of Central Excise Act, 1994. The differential duty was different between 16% normal rate and 4% paid by the respondent i.e. 12% on the assessable value on which 4% duty was paid on only metallic components in the goods cleared in similar manner. Through show cause notice dated 03.09.2008 respondents were called upon to show cause why differential Central Excise duty of ₹ 14,03,993/- should not be demanded from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion the article continues to be classified in the specific entry which correctly describes the goods. The Original Authority has held that only if joints, rods, pins etc. are alongwith cloth part of the tent, then the unit as a whole would be known as tent meriting classification under Chapter 63. The Original Authority has held that it is undisputed that the value of metallic part is included in the value of tent therefore as long as said parts alongwith fabric are cleared and their value is includable in the tent they are eligible for concessional rate of duty of 4% and dropped the proceedings. Aggrieved by the said order, Revenue is before this Tribunal in Appeal No. E/3006/2009. 3. For the subsequent period, respondents were issued ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted the grounds of appeal. 6. Heard the learned counsel for the assessee-respondent. He has submitted that HSN in respect of goods for 63.06 heading has described tents which states that whether or not tents are presented complete with their tent poles, tent peg, guy ropes or other accessories even then it is treated as tent . They submitted that the show cause notice has not disputed the classification of tent under Chapter Heading 63.06 for the goods manufactured and cleared by them. He has also submitted the Oxford Dictionary meaning of tent which is a portable shelter or dwelling of canvas, cloth etc. supported by a pole or poles and stretched by cords or loops attached to pegs in the ground and argued that without supporting struc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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