1997 (6) TMI 89 - AT - Customs

Summary

Issues:
1. Classification of imported goods under Central Excise Tariff for levy of additional duty.
2. Applicability of notifications exempting goods from duty.
3. Question of limitation regarding the issuance of Show Cause Notice.

Classification of Imported Goods:
The case involved the import of synthetic waste, which was initially assessed for duty on a specific date. Subsequently, a demand was raised by the Department for additional duties not levied initially. The appellants challenged the classification of the goods under Tariff Item No. 18-IV of the Central Excise Tariff. The Ld. Collector (Appeals) held that the goods were classifiable under Tariff Item No. 18-IV as the appellants failed to provide evidence to prove otherwise. The Tribunal concurred with this finding, stating that the appellants did not present any evidence to dispute the classification under Tariff Item No. 18-IV.

Applicability of Exemption Notifications:
The Ld. Collector (Appeals) determined that certain notifications exempted goods from basic customs duty only, not auxiliary duty. The appellants contended that another notification was applicable to their case, covering acrylic yarn, whereas the imported goods were synthetic waste. The Tribunal affirmed the Collector's decision, noting that the appellants did not demonstrate that the exemption notifications applied to their imported goods. Therefore, the goods were not exempt from the additional duties imposed.

Question of Limitation:
Regarding the issue of limitation, the Ld. JDR argued that the demand was raised within six months of the duty payment date. The Tribunal agreed, finding that the Show Cause Notice was issued within the statutory limitation period. As a result, the Tribunal upheld the impugned order, rejecting the appeal based on the grounds of classification, exemption notifications, and the timeliness of the Show Cause Notice.

In conclusion, the Tribunal upheld the decision of the Ld. Collector (Appeals) regarding the classification of the imported goods and the applicability of exemption notifications. Additionally, the Tribunal found the Show Cause Notice to be issued within the prescribed limitation period, thereby rejecting the appeal on all grounds raised by the appellants.