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CCE, Goa Versus M/s. Ashutosh Industries

2017 (11) TMI 285 - CESTAT MUMBAI

Classification of goods - solvents and turpentine oil - classified under CTH 3814 or under CTH 3805.19? - scope of SCN - Held that: - it would not be proper to say that the original adjudicating authority has gone beyond the show-cause notice. The original adjudicating authority has given his reasoning for classifying the product under 3814. In these circumstances, we find that the impugned order wrongly holds that the original adjudicating authority has gone beyond the scope of show-cause notic .....

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in solvents under 3814 also. - Matter remanded to Commissioner (Appeals) to decide the issue of classification of the product on merit - appeal allowed by way of remand. - E/1314/07 & E/CO/808/08 - A/90353-90354/17/EB - Dated:- 31-10-2017 - Shri Ramesh Nair, Member (Judicial) And Shri Raju, Member (Technical) Shri S.V. Nair, AC(AR) for the appellant None for the respondent ORDER Per: Raju This appeal has been filed by the revenue against order of Commissioner (Appeals) remanding the matter t .....

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rate of duty, was accepted. He pointed that the Order-in-Original rightly classified the said product under 3814 as solvent which is chargeable to duty. He pointed that the Commissioner (Appeals) has wrongly held that the respondents were manufacturing Turpentine oil and that the Order-in-Original goes beyond the notice. He further argued that the Commissioner (Appeals) has wrongly held that the value of Turpentine cleared by the appellants needs to be excluded while calculating the duty liabili .....

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mall scale exemption 8/2002 and 8/2003. 4. We have gone through the rival submissions. We find that impugned order remands the matter to original adjudicating authority with following direction:- a) I order the adjudicating authority to exclude the value of clearance of Turpentine oil falling under Chapter 3805.19 attracting nil rate of duty from the confirmed amount of 39,13,103/- during the period of dispute April, 2002 to January 2004. b) I further order the adjudicating authority to verify t .....

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t was also not considered in the impugned order, therefore the case is remanded back to the adjudicating authority taking into consideration all the facts discussed to the extent as ordered above. There is no dispute raised by the revenue in so far as the point b) of demand is concerned. Insofar as point (a) is concerned, the impugned order holds that the value of clearance of Turpentine oil falling under 3805.19 attracting nil rate of duty needs to be excluded for the purpose of computing the d .....

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nts have claimed that they were clearing Turpentine oil falling under 3805.19 which is chargeable to nil rate of duty. The original adjudicating authority has sought to classify the Turpentine oil manufactured by the respondents under 3814.00 as against the claim of 3805.19 of the respondents. The original adjudicating authority describes the product as Turpentine oil manufactured by mixing different solvent hydro carbon and non-hydro carbon for use as solvent. The show-cause notice does not seg .....

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trial Area, Madkal, Goa (hereinafter referred to as ASHUTOSH) are engaged in the manufacture of solvents and thinners falling under chapter heading 38.14, Turpentine falling under chapter sub heading 3805.19, wood and metal preservatives falling under chapter sub heading 3210.90 and red oxide preservative falling under chapter sub heading 3210.90 of Central Excise Tariff Act, 1985. In respect of the product which the respondents are claiming to be Turpentine oil, the original adjudicating author .....

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e aid of power 16% 3805.19 Other Nil 3805.90 Other 16% Chapter heading 3814 reads as under:- 38.14 3814.00O rganic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers 16% The original adjudicating authority has distinguished the product manufactured by the appellants from Turpentine oil and sought to classify the same as solvents as observing as follows:- 27. While CSH 3805.19 of the CETA, 1985 provides for classification of Gum, wood or sulph .....

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g pine trees. HSN explanatory notes in respect of CSH 38.14 on the other hand, provide that the said heading covers organic solvents and thinners used, inter alia, in the preparation of varnishes and paints and examples of the products classifiable therein would include mixtures of acetone, methyl acetate and methanol, and mixtures of ethyl acetate, butyl alcohol and toluene. 28. In the premises, the turpentine oil manufactured by the notice by mixing different solvents, hydrocarbons and non-hyd .....

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