TMI Blog2022 (12) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... CL. It has already been held by this Tribunal in MARK SPLENDOUR NONWOVENS P. LTD. VERSUS COMMR. OF C. EX., JAIPUR ALWAR [ 2017 (10) TMI 1432 - CESTAT NEW DELHI] that the appellant is not entitled to the benefit of this exemption for the same products. Extended period of limitation - HELD THAT:- These are irrelevant because no extended period of limitation has been invoked in either of these two appeals. As far as the appellant s submission regarding classification of textile materials by the predominant material by weight is concerned, we find that the dispute is not regarding the classification of the products but regarding the exemption notification. The General Rules of Interpretation must be applied to decide classification and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Penalty Rs. 30,000/- Rs. 14,07,862/- Period Involved July, 2013 to August, 2013 July, 2014 to December, 2014 Date of SCN 30.07.2014 30.07.2015 Has extended period of limitation been invoked? NO NO OIO 25.02.2016 28.02.2017 OIA 31.05.2018 04.05.2018 2. We have heard Shri Anjani Kumar Singh, in person for the appellant and Shri Rakesh Agarwal, authorised representative appearing for the Department and perused the records. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Polyester 5.7% Wool 5.4% Nylon 4.6% Viscose 6.9% Polyethene Non-woven Sheet 3.0% Dust adhesive balance Raw material Acrylic fibre 34.3% by wt. Wool fibre 38.7% by wt. Cotton 22.5% by wt. Extraneous matter Balance 6. From the test results, we find that the appellant has used raw materials in the form of cotton, not only cotton but also other f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and has been filing monthly returns in the form of ER-1 and, therefore, the Department is already aware of the materials used by the appellant from day one. (iii) The department had also earlier issued letters on subject to the appellant and the appellant had replied to them. (iv) The appellant manufactures auto felt cotton based jute based and other similar materials, however, since these are not fresh materials they cannot be segregated from cotton. Therefore, the appellant is entitled to the benefit of Notification No. 29/2004-CE as amended; (v) If one textile material predominates by weight, the goods have to be classified as if they are consisting of that textile material. If no textile is predominant, it should classify unde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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