9911796707
TMI Blog2024 (8) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... 020 passed by the Deputy Commissioner of Customs. The Deputy Commissioner had by the said order confirmed the demand of differential duty amounting to Rs. 22,004/- with applicable interest. 2. The Commissioner (Appeals) noted that the impugned order dated 24.03.2020 was received by the appellant on 29.05.2020 but the appeal was filed before the Commissioner (Appeals) only on 29.09.2020, though it should have been filed within a period of 60 days from the receipt of the order. The Commissioner (Appeals) also noted that though a further delay of 30 days could have been condoned if sufficient cause had been shown by the appellant for not preferring the appeal within the stipulated period of 60 days, but the appellant had filed the appeal even ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld expire on 02.09.2020. The appeal was filed on 29.09.2020. It was, therefore, beyond the period of 60 days, but within the condonable period of 30 days. Under the Ordinance, the period for filing the appeal stood extended up to 31.12.2020. There is, therefore, no delay in filing the appeal. Though, the appellant should have pointed out this fact to the Commissioner (Appeals) when the appeal was being heard, but as the Ordinance itself extends the time period, the appeal shall have to be treated to have been filed in time. 7. The order passed by the Commissioner (Appeals) rejecting the appeal only for the reason that it was filed beyond the stipulated time, therefore, cannot be sustained and would have to be set aside. 8. At this stage, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of Jewellery falling under chapter 71 except those for CTH 7113 are eligible for 'Nil' rate of SAD. There is no dispute that impugned goods were imitation jewellery and were classified under CTH 7117. The Adjudicating Authority has held them to be "Articles of Jewellery by relying upon Chapter Note 11 of Chapter 71 and thus held them to be ineligible for benefit of Sr. No 77. Plain reading of Sl.No 77 of Notification No 21/2012- Cus dated 17.03.2012 indicates that the exclusions are "Articles of jewellery" and CTH "7113". Term "Articles of Jewellery" has been specifically mentioned in CTH 7113. Thus goods which are classified under CTH 7113 alone are termed as 'Articles of Jewellery' under the First Schedule of Customs ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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