2021 (2) TMI 258 - AT - Customs

Rectification of Order - mistake in the classification - the department had denied the exemption benefit as per S. No. 20 of Notification No. 57/2017 dated 30.6.2017 alleging that the product would fall under 85176990 - HELD THAT - On perusal of the final order, it is found that competing classifications are CTH 85176290 by the appellant and 85176990 by the department. However, by mistake the classification confirmed by the department has been noted as 85176290 in the last sentence of para 2. This is an error apparent on the face of record which requires rectification. We hereby order that the classification mentioned in last sentence of para 2 be substituted as 85176990 instead of 85176290. Classification of product under CTH 85176990 - denial of benefit of Notification No. 57/2017 - HELD THAT - On perusal of the final order, it is found that the Tribunal had held that the goods fall under CTH 85176290, it is sufficiently implied that the appellant would then be eligible for the benefit of Notification No. 57/2017. However, only for clarity purpose, we specify that the appellant would be eligible for the benefit of exemption Notification No. 57/2017. In para 5, before the last sentence, it is hereby added. ROM application allowed.

Summary

Issues:
Rectification of error in the final order regarding product classification and exemption benefit eligibility under Notification No. 57/2017.

Analysis:
The appellant filed a ROM application seeking rectification of an error in the Final Order related to the classification of the product and the eligibility for exemption benefit. The appellant's counsel argued that the department incorrectly classified the product under CTH 85176990, leading to the denial of the exemption benefit. The Tribunal confirmed the classification as CTH 85176290 but did not explicitly state the appellant's eligibility for the exemption benefit. The Tribunal noted the error in mentioning the confirmed classification as 85176290 instead of 85176990 and rectified it. The Tribunal clarified that since the goods fall under CTH 85176290, the appellant is eligible for the benefit of Notification No. 57/2017. The ROM application was allowed in favor of the appellant.

This judgment highlights the importance of accurately reflecting the product classification and ensuring clarity regarding the eligibility for exemption benefits under relevant notifications. The Tribunal corrected the error in the final order to accurately reflect the confirmed classification as CTH 85176990 and explicitly stated the appellant's eligibility for the exemption benefit under Notification No. 57/2017. The decision emphasizes the need for precision and clarity in legal documents to avoid confusion and ensure the correct application of relevant laws and notifications in tax matters.