2018 (8) TMI 1092 - AT - Central Excise

Rectification of mistake - it was contended that all the materials were not considered by the Tribunal while passing the order - Held that - Even though certain material was not mentioned in the order, the same stands considered. Therefore, merely because certain case laws relied upon by the appellant and circulars are not mentioned in the order, it does not mean the same was not considered - there are no mistake apparent on record - ROM Application dismissed.

Summary

Issues:
Classification of goods - Soft drinks concentrate
Claim of exemption under notification no. 03/2005-CE

Classification of Goods - Soft Drinks Concentrate:
The case involved the classification of goods, specifically soft drinks concentrate, and the appellant's claim for exemption under notification no. 03/2005-CE. The Tribunal considered the arguments presented by both sides regarding the classification of the goods. The bench observed that the goods in question deserved classification under Central Excise Tariff sub-heading No. 2106.9019 as 'Others', which covers Soft Drink Concentrates other than 'Sharbat'. The Tribunal explained that there are only two choices for classifying Soft Drink Concentrates: 'Sharbat' or 'Others'. Based on the descriptions in the Central Excise Tariff, the correct classification for the item 'Soft Drink Concentrates (unbranded)' was determined to be 2106.9019. The appellant's plea for classification under a different sub-heading was rejected as lacking merit. Additionally, the appellant's claim for the benefit of Notification No. 3/2005-CE was deemed inadmissible as the relevant sub-heading did not match the classification of the subject goods.

Exemption Claim under Notification No. 03/2005-CE:
The Tribunal further analyzed the appellant's plea for the benefit of Notification No. 3/2005-CE. The notification specified Chapter sub-heading 2106.9099 for eligibility, which did not align with the classification of the subject goods. Consequently, the benefit of the notification was deemed not applicable to the goods in question. The Tribunal thoroughly reviewed the submissions and arguments from both parties before reaching a decision on the admissibility of the exemption claim. Despite certain materials not being explicitly mentioned in the order, the Tribunal clarified that all submissions were duly considered during the decision-making process. The Tribunal emphasized that the absence of specific references in the order did not indicate that the materials were overlooked. Ultimately, the Tribunal found no apparent mistake on record in the order dated 15.05.2018 and dismissed the application for rectification of mistakes.

In conclusion, the judgment by the Appellate Tribunal CESTAT AHMEDABAD addressed the issues of classification of goods, specifically soft drinks concentrate, and the appellant's claim for exemption under notification no. 03/2005-CE. The Tribunal carefully examined the arguments presented by both parties, determined the correct classification of the goods, and assessed the eligibility for the exemption notification based on the relevant sub-headings in the Central Excise Tariff. The Tribunal emphasized that all submissions were duly considered in arriving at the decision, even if not explicitly mentioned in the order. The application for rectification of mistakes was ultimately dismissed, affirming the Tribunal's original order.