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2019 (8) TMI 316

..... the classification and they had doubt which resulted in non-payment of duty - HELD THAT:- It is apparent that in 1999, in registration certificate itself they had sought classification as CI Casting under heading 7325.10 and CI Sanitary Fittings under 7324. The appellant were classifying the product in the year 2000 under heading 7325.10 as apparent from Invoice No. 148 dated 04.01.2000 and subsequently they changed the classification. There was a conscious decision to change classification after 2000. In invoice/ declaration prior to 01.04.2000, they have correctly classified and alter they have changed the classification - Thus, it is apparent that appellant had no bonafide belief otherwise - the extended period of limitation has rightly .....

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..... uring process. He further pointed out that they were regularly manufacturing the said product and were filing ARE-1 returns. He pointed out that in ARE-1 they were describing the product as Cast Iron Manhole Cover . He pointed that the entire issue was in the knowledge of Revenue therefore, extended period could not have been invoked to demand duty under Section 4 in respect of the product Manhole Cover which they were cleared under Section 4A by declaring the product classified under heading 7324. In Para 6 of the show cause notice where it has been acknowledged that they had vide letter dated 26.09.2009 addressed to the jurisdictional Range Superintendent, indicated the product manufactured by them is being cleared/ dispatched in a set of .....

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..... oduct as 7324. He pointed out that appellant had changed the classification just to avail the benefit of Section 4A and they were aware of the correct classification as 7325 as in the registration certificate obtained in 1999 and invoice No. 148 dated 04.01.2000 issued by them showing classification as 7325.10. He argued that the case law relied upon by the appellant is related to the issue where the appellant had bonafide doubt regarding classification. He argued that the in the instant case, the appellants were aware in the year 1999/2000 that the correct classification of the product is 7325.10 they themselves changed the classification as 7324 later on. 6. We have gone through the rival submissions. We find that the issue is being conte .....

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