9911796707
TMI Blog2017 (12) TMI 892X X X X Extracts X X X X X X X X Extracts X X X X ..... No.133(SLM)C E/JPR/2014 dated 31.12.2014 Period of dispute 01.04.2004 to December 2008 & (ii) 01.01.2009 to 31.10.2009 01.11.2009 to 30.09.2010 01.10.2010 to 31.03.2011 2. The appellant is engaged in the manufacture of various construction chemicals and discharging Central Excise Duty on such goods in terms of Section 4 of the Central Excise Act. The goods manufactured by the appellant were classified by them under CETH 3816 as miscellaneous chemicals. The department was of the view that the classification under 3816 was incorrect and proceeded to reclassify the goods under CETH 3214. Accordingly, vide the impugned orders, total differential duty amounting to Rs. 70,91,784/- was demanded along with interest and penalties. Aggrieved by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s types of prepared binders and other chemical products and preparations of allied industries. He also submitted that CETH 382440 covers prepared additives for cements, mortars or concrete and 382450 covers non-refractory mortar and concretes. He further argued that the adjudicating authority, in respect of most of the products have not examined the claim of the alternate classification under 3824 and no findings have been recorded in the impugned orders. E. Shri Jain also submitted that if the products are classified in Chapter 38, there will be no assessment under section 4A on MRP basis and the differential duty will not arise. F. Lastly, he submitted that the Ld. Commissioner (Appeals), Goa vide his Order-in-Appeal No.GOA-EXCUS-000-A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etes: 3824 40 10 --Damp proof or water proof compounds ... Kg 10% 3824 40 90 --Others..... Kg 10% 3824 50 --Non-refractory mortars and concretes: 3214 Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for facades, in-door walls, floors, ceilings or the like 3214 10 00 Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings Kg 10% 3214 90 -Other: 3214 90 10 non-refractorysurfacing preparations Kg 10% 3214 90 20 Resin cement Kg 10% 3214 90 90 --Other.... Kg 10% 8. We note that chapter 38 covers vario ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discussed at all. 10. We have also considered the Order-in-Appeal passed by Commissioner (Appeals) Goa in respect of a different unit of the assessee in which some of the products have been classified under 3824 and a few under 3214. 11. After careful consideration of the record of the case and submissions, we are of the view that the matter is required to be remanded to the Ld. Commissioner with a direction to carefully examine the alternate claim of the appellant for classification under CETH 3824 in respect of all the goods manufactured by the appellant. The views expressed in this order be kept in mind as also the classification indicated by the Commissioner (Appeals) Goa, while passing de novo orders. Additional evidence may be admit ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
