TMI Blog2017 (4) TMI 792X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004-CE is not available. Since the CBEC Circular had issued clarification only on 20.10.2009 that the product manufactured and cleared by the appellant merits classification under 9404, the defence of the respondent herein before the appellate authority that they were under a bona fide belief that the products classifiable under Chapter 5811 cannot be faulted with - the respondent has made out a case for setting aside the demand of duty only on the ground of limitation as has been held by the first appellate authority - appeal dismissed - decided against Revenue. - Central Excise Appeal No.55410 – 55411 of 2013 with Cross-Objection No.56769 – 56770 of 2013 - A/52119-52120/2017-EX[DB] - Dated:- 28-2-2017 - Mr. M.V. Ravindran, Member (Jud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Original 15.6.2011. 3. Ld. A.R. appearing for Revenue submits that the first adjudicating authority was not correct in setting aside the confirmed demand. It is his submission that the first appellate authority has erred in holding that the appellant was under bona fide belief that the products are exempted under Notification No.30/2004 classifying the same under Chapter Heading No.5811. It is his further submission that first appellate authority has wrongly relied upon the CBEC s Circular No.903/23/2009-CX dated 20.10.2009. He draws our attention to the said Circular and submits that the Circular mentions that products in question are classifiable under Chapter 94. It is his submission that the respondent vide their letter date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) ELT 166 (Del.). 5. On considering the submissions made by both sides and on perusal of the record, we find that the issue that falls for consideration is whether during the material period respondent had intentionally evaded duty on the quilts manufactured and cleared while classifying the same under Heading 58.11 and claiming the benefit of Notification No.30/2004-CE. 6. We find that first appellate authority in paragraph No.11 has recorded a finding which is reproduced below: 11. Further, the appellant has contended that during the period in dispute there was general practice prevalent in trade for classifying the quilts under Chapter 5811 and the Tariff Item 5811 is exempt under Notification No.30/04-CE dated 9.7.04 and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and h also followed the Board Circular dated 20.10.2009. We have perused the Board Circular. We find that the said Circular categorically in respect of classification of textile quilted products like quilts, quilted bed spreads and also specifically notes that reference was from the Trade seeking clarification regarding classification of quilts and quilted bed spreads; it also states that there was a general practice in the trade to classify the product under Chapter 5811 while in some other places , it has been classified under Chapter 94. By the Circular dated 20.10.2009, the Board has clarified that the product merits classification under Chapter 9404 and the benefit of Notification No.30/2004-CE is not available. Since the CBEC Circu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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