TMI Blog2019 (2) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed - decided in favor of appellant. - Appeal No: E/116 & 104/2007 - A/30155-30156/2019 - Dated:- 30-1-2019 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) And Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri Jitender Motwani, Advocate for the Appellant. Shri A.V.L.N. Chary, Superintendent/AR for the Respondent. ORDER Per: M.V. Ravindran 1. These appeals are directed against Order-in-Original No. 08/2006 dated 30.10.2006. 2. Heard both sides and perused the records. 3. On perusal of records, the issue that falls for consideration in this appeal is whether the product manufactured by the appellant i.e., Recombinant Human Erythropoietin (R-EPO) is classifiable under Chapter heading No.3002 as claimed by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eached a dead end as the Tribunal by Final Order No.A/86616/2018 dated 31.05.2018 has held that the product EPR is not classifiable under Chapter heading No.3002 or 3003. It is his submission that adjudicating authority has not considered the plea of the appellant on limitation in its correct perspective. He submits that when the appellant undertook the manufacturing they filed classification list on 14.03.2001 along with the manufacturing process. Subsequently, there was correspondence from the range officers on the classification of the said projects and all the details which were required were given by the appellant as early as 25.10.2001. Despite such correspondence being on record, the adjudicating authority has confirmed the demand wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, Kompally Range by a letter dated 06.07.2001, referring to the visit Superintendent made on 04.07.2001 and the discussion took about the product in question, directed the appellant to furnish detailed end use of the product and grounds for claiming the product is exempted as also whether this product is specified in any form copy. With reference to such letter, appellant on 08.10.2001 gave a detailed reply indicating therein the end use of the product and also copy of europa form copies and justification from his side as to why the said product merits classification under Chapter heading No.3002. On 15.10.2001, office of the Superintendent of Central Excise, Kompally Range again wrote letter informing the appellant that the product merits ..... X X X X Extracts X X X X X X X X Extracts X X X X
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