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1999 (8) TMI 261 - AT - Central Excise
Issues Involved:
Classification of Phenol Formaldehyde Resins under Central Excise Tariff Act, time limit for demanding excise duty under Section 11A(1) of the Central Excise Act. Analysis: Issue 1: Classification of Phenol Formaldehyde Resins The appeal questioned the classification of Phenol Formaldehyde Resins by M/s. Bluebell Polymers Pvt. Ltd. under sub-heading 3905.51 or 3909.59 of the Central Excise Tariff Act. The Appellant argued that the product should be classified under sub-heading 3905.51 based on the approval of classification lists by the Assistant Collector, emphasizing that the impugned goods were not chemically modified polymers under Note 14 to Chapter 39. The Advocate referred to a previous decision to support their claim. However, the Department contended that the product should be classified under sub-heading 3909.59 as a modified Phenol Formaldehyde Resin, citing chemical analysis and Note 5 to Chapter 39. The Tribunal ultimately classified the product under sub-heading 3909.59 based on expert opinions and technical data provided. Issue 2: Time Limit for Demanding Excise Duty The second issue revolved around the time limit for demanding excise duty under Section 11A(1) of the Central Excise Act. The Appellant argued that the demand was time-barred since the show cause notice was issued beyond the prescribed period. They highlighted the submission of classification lists with full details and previous test reports classifying the goods under sub-heading 3905.51. The Department contended that material facts were suppressed by the Appellants, leading to a change in raw materials and classification. The Tribunal ruled in favor of the Appellant, stating that the demand was beyond the six-month period and thus time-barred under Section 11A(1) of the Central Excise Act. In conclusion, the Tribunal classified the Phenol Formaldehyde Resins under sub-heading 3909.59 and held that the demand for excise duty was time-barred, disposing of the appeal accordingly.
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