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TMI Blog2017 (11) TMI 753X X X X Extracts X X X X X X X X Extracts X X X X ..... t for the Respondent: Mr. S.K. Bansal, D.R. ORDER Per: B. Ravichandran The dispute in the present case is regarding the eligibility of the appellant for concession under Notification No.67/1995 dated 16.03.1995. The appellants are engaged in the manufacture of lead acid batteries. They are availing area based exemption under Notification No.50/03-CE dated 10.06.2003, as the unit is located in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s demanded duty on this ground and confirmed a liability of Rs. 62,24,404/- and Rs. 2,61,26,784/- for different periods. The original authority also imposed equal amounts of penalty under Rule 25 of Central Excise Rules, 2002 read with Section 11 AC of Central Excise Act, 1944. 2. The ld. Consultant appearing for the appellant in both the appeals submitted that the product emerging at intermediar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id batteries is lead oxide grey or grey oxide or lead sub-oxide. This has been indicated in the impugned order by the original authority also. However, while applying the principles for classification, the original authority considered the product as lead oxide only, as defined inorganic chemical and classified the same under Chapter 28. Admittedly, the assertion in the impugned order regarding sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. We note, the Hon'ble Calcutta High Court also had occasion to examine the same dispute in Associated Pigments Ltd. - 1993 (68) ELT 514 (Cal.) and concluded that the classification of lead oxide grey will be under Chapter 38. As chapter 38 is not in the negative list for area based exemption under Notification 50/2003, the confirmation of demand against the appellants is not sustainable. Accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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