TMI Blog2019 (1) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... 2106 9070 as churan for pan and not under 2008 9999. Penalty u/s 11AC and Rule 25 of CER - Held that:- In the present case issue involved is interpretation of classification of goods for this reason penalty is not imposable. The impugned orders are modified to the effect that the demand of duty and classification ordered by the lower authorities are upheld and penalty imposed under section 11AC/ 25 is set aside - appeal allowed in part. - Appeal No. E/152/2010-DB, E/703, 704, 1542/2009-DB - A/10035-10038/2019 - Dated:- 3-1-2019 - SHRI RAMESH NAIR, MEMBER (JUDICIAL) And SHRI RAJU, MEMBER (TECHNICAL) For Appellant: Shri S.J. Vyas (Advocate) For Respondent: Shri S. N. Gohil (AR) ORDER Per: Ramesh Nair ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ember 2007 to March 2008 to the appellant proposing to classify their product under 21069070 proposing to assess their product as per the provisions of Section 4A of the Central Excise Act, 1944 and proposing the recovery of ₹ 70,248/-, ₹ 41,369/- and ₹ 10963/- respectively short paid during the said period under section 11A along with interest under Section 11AB and penalty under Rule 25 read with Section 11AC. The said SCNs were adjudicated vide the Orders-in-Original wherein the Assistant Commissioner classified their product under Chapter heading 2106 9070; ordered to assess the duty as per provisions of Section 4A; confirmed the duty as ₹ 70,248/-, ₹ 41,369/- and ₹ 10,963/- along with interest as als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consumed as such but are of kind use of making herbal infusion or herbal tea, therefore the grounds is incorrect. The heading 2106 is for food preparation, there is nothing on record to show that the product is foods preparation though this edible does not make food preparation. Heading 2106 is also a residuary heading and unless classification under specific is ruled out, residuary heading cannot be applied. He submits that the penalty under section 11AC was imposed whereas issue involved is of interpretation of classification of goods before the manufacture, intimation with classification intimated to the department under letter dated 08.09.2006, therefore, there is no suppression of fact or mis-declaration on the part of the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2106 90 30 -Betel nut product known as Supari kg. 16% 2106 90 40 -Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup kg. 16% 2106 90 50 -Compound preparations for making non-alcoholic beverages kg. 16% 2106 90 60 -Food flavouring material kg. 16% 2106 90 70 -Churna for pan kg. 16% 2106 90 80 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Other nuts, otherwise prepared or preserved kg. 16% 2008 19 40 -Other roasted and fried vegetable products kg. 16% 2008 19 90 -Other kg. 16% 2008 20 00 -Pineapples kg. 16% 2008 30 -Citrus fruit: 2008 30 10 -Orange kg. 16% 2008 30 90 -Other kg. 16% 2008 40 00 -Pears kg. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Other : 2008 99 91 -Fruit cocktail kg. 16% 2008 99 92 -Grapes kg. 16% 2008 99 93 -Apples kg. 16% 2008 99 94 -Guava kg. 16% 2008 99 99 -Other kg. 16% 5. From the above tariff entries, it is observed that the product namely, Churan pan is specifically provided under tariff item 2106 9070. The product is manufactured with ingredients listed below: ..... X X X X Extracts X X X X X X X X Extracts X X X X
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