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2017 (7) TMI 515 - CESTAT ALLAHABAD

2017 (7) TMI 515 - CESTAT ALLAHABAD - TMI - Manufacture of imitation jewellery - It was alleged that appellant failed to get registered with Central Excise Department and follow Central Excise procedures in spite of having been engaged in the manufacture of dutiable goods viz. Imitation Jewellery - effects of amendment - validity of SCN - Held 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 applicab .....

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object of personal adornment. Therefore, the said Show Cause Notice even for the period 13.05.2005 to 10.10.2005 is not sustainable - appeal allowed - decided in favor of appellant. - Appeal No. E/3749/2006-EX [DB] - FINAL ORDER NO. 70603/2017 - Dated:- 12-6-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) None for Appellant Shri Pawan Kumar Singh, Superintendent (AR), for Respondent ORDER Per : Anil G. Shakkarwar The present is filed by the appellant - .....

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e 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. .....

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es in spite of having been engaged in the manufacture of dutiable goods viz. Imitation Jewellery. It was stated in the said Show Cause Notice that Imitation Jewellery was manufactured in the factory of appellant with the aid of Wires & Sheets of Iron, Copper, Aluminium, etc. and that some of said Imitation Jewellery was also being coated with the Plating of Nickel, Gold, Chrome, Silver, Laker, etc. During the course of investigation as reflected in the said Show Cause Notice statement of Shr .....

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Central Excise duty & Education Cess of ₹ 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 t .....

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d before the Original Authority that the Departmental Officers themselves had visited their manufacturing unit in the year 2001. The Departmental Officers had satisfied themselves that such goods were not liable to pay Central Excise duty and therefore the Department had no right to issue Show Cause Notice under extended period. The appellant submitted before the Original Authority that they had given declaration that the goods manufactured by them which were not subjected to plating were non-ex .....

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ion Jewellery means articles of jewellery within the meaning of Paragraph (a) of Note 9 . He, further, elaborated that it was very clear from the definition of Imitation Jewellery that both plated/coated, un-plated/uncoated Imitation Jewellery was covered under the above Chapter 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 be .....

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ry within the meaning of Chapter Note 7(a) above i. e. any small object of personal adornment and that said legal position underwent change with effect from 13.05.2005 Imitation Jewellery was brought under Tariff Item No. 71179090 with effect from 01.03.2005 & with effect from 13.05.2005 there was addition of words of base metal, whether or not plated with precious metal . He, further, argued that chains of base metals manufactured by them which were not plated with precious metal were treat .....

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