TMI Blog2018 (10) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... he harrow hooks manufactured by the appellant is classifiable under chapter sub heading 843290 of the tariff, on which, no duty is payable by the appellant therefore, the entire demand of duty is set aside. As there is no duty payable by the appellant, the seized goods are not liable for confiscation - confiscation and penalty also set aside. Extended period of limitation - Held that:- The entire demand has been raised against the appellant by invoking extended period of limitation. As Revenue itself is having two different views, in that circumstance, the extended period of limitation is also not invokable. Appeal allowed - decided in favor of appellant. - Appeal No. E/183, 184/2016 - A/63036-63037/2018-EX[DB] - Dated:- 6-9-2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable for confiscation which were allow to be redeemed on payment of redemption fine. The penalties on both the appellants were imposed. Against the said order, the appellants are in appeal. 3. The ld. Counsel for the appellant appeared before us and submits that the goods manufactured by the appellant are identical to the goods manufactured by M/s PNA Agro Indsutries, Vijay Nagar, Karnal, and in the case of M/s PNA Agro Industries (Supra) vide adjudication order no. 68/CE/ADC/YM/PKL/2016-2017 dated 13.01.2017, the adjudicating authority hold that the correct classification of the impugned goods is under Chapter heading 843290 of the Tariff, which attracts nil rate of duty and the said order has been accepted by the department vide lett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassification under Chapter Heading 8432 of the tariff which reads, as under: 6.5 Since goods falling under Chapter Heading 7326 attract Central Excise duty, whereas goods falling under Chapter Heading 8432 attract Nil rate of duty, it is necessary to arrive at the exact classification of harrow hooks in this case. 6.6 Rule 1 of the Rules for the Interpretation of the First Schedule to the tariff provides, as under: 1. The titles of Sections, Chapters and Sub-Chapters are provided for ease of reference only; for legal purpose, classification shall be determined according to the terms of the heading and any relative Section or Chapter Notes---- 6.6.1 Thus, in terms of Rule 1, classification is required to be dete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection does not cover parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39). 2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules: (a) parts which are goods included in any of the headings of Chapter 84 or 85 (other than heading 8409, 8431, 8448, 8466,8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings.; (b) other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty. 6.10 In view of the above, I find that correct classification of harrow hook is under Chapter Sub-heading 843290 of the tariff on which there is Nil rate of duty. Thus, the demand of Central Excise duty from M/s PNA, raised in the present Show Cause Notice is not sustainable, on merits. Further, M/s PNA are also not liable to any interest and penalty, as proposed in the Show Cause Notice. 8. As the adjudication order in the case of M/s PNA Agro Industries (Supra) has been accepted by the department vide communication dated 07.09.2017 which is extracted herein below: 9. As the classification of the impugned goods in the case of M/s PNA Agro Industries (Supra) has been accepted by the Revenue, therefore, different t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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