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TMI Blog2017 (7) TMI 515X X X X Extracts X X X X X X X X Extracts X X X X ..... lants were engaged in the manufacture and clearance of Imitation Jewellery falling under Tariff Item No.71179090 of the first Schedule to the Central Excise Tariff Act, 1985. It was further stated in the said Show Cause Notice that the appellants were availing benefit of Notification No.8/2003-CE dated 01.03.2003. It was also stated in the said Show Cause Notice that Imitation Jewellery was attracting effective rate of Central Excise duty and for the same was as follows:- Period Rate of Duty Effective Rate of Central Excise Duty Relevant Notification No. & Date for Effective Rate 01.03.2001 to 28.02.2002 16% 4% Sr. No.262(d) of Notification No. 3/2001-CE dated 01.03.2001 01.03.2002 to 28.02.2003 16% 8% Sr. No.3 of Notification N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty & Education Cess of Rs. 26,59,470/- through TR-6 Challans dated 14.10.2005, 07.11.2005, 05.12.2005, 02.01.2006, 23.02.2006 & 02.03.2006. For the purpose of Heading 7113 the explanation Articles of Jewellery means any small object of personal adornment. It was alleged in the said Show Cause Notice that un-plated Imitation Jewellery was also attracting Central Excise duty and appellant were clearing said goods attracting Central Excise duty without payment of duty treating the same as not attracting Central Excise duty and as a result evaded Central Excise duty to the tune of Rs. 26,59,469/- for the period from 01.03.2001 to 10.10.2005. Therefore, through the said Show Cause Notice Central Excise duty of Rs. 26,59,469/- was demanded invoki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heading 7117 and the same have been elaborated by insertion of the words whether or not plated with precious metal. He, further, confirmed the demand and imposed equal penalty. Aggrieved by the said order appellant is before this Tribunal. 3. Heard the ld. Counsel for the appellant, who has submitted that before the amendment effected through Finance Act, 2005 with effect from 13.05.2005 Imitation Jewellery was covered by Chapter Sub-heading 7101.50 and it attracted nil rate of duty. Further articles of Jewellery were defined through Chapter Note '7' of Chapter 71 as "any small object of personal adornment". Further, Chapter Note '8' of Chapter 71 provided that expression Imitation Jewellery means articles of jewellery wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice is not sustainable. 4. Heard the ld. A. R. who has supported the impugned Order-in-Original No.15/Commr./MP/2006 dated 25.07.2006. 5. Having considered the rival contentions and on perusal of the facts on record, we fully agree with the contentions of the ld. Counsel for the appellant that the amendment that was brought in as on 13.05.2005 by insertion of words of base metal, whether or not plated with precious metal was not applicable for the clearance of chains of base metal on which there was no plating with precious metal for the period prior to 13.05.2005 therefore the demand for the period prior to 13.05.2005 is not sustainable. Further, we also accept the contention of the ld. Counsel for the appellant that for the period from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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