9911796707
TMI Blog2001 (2) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... retations of the tariff. Therefore, this is liable to be set aside. Since the appellant s product is classifiable under Chapter heading 4410.90 read with Notification No. 48/87, dated 1-3-1987 and not under sub-heading 4408.90 all the demands issued and confirmed under the second impugned order for a total amount of demand of Rs. 37,35,166.60 requires to be dropped . 2. Being aggrieved by this order, the appellants have filed the captioned appeal. 3. The facts of the case briefly stated are that M/s. Galaxy Decor Pvt. Ltd., Rajkot are engaged in the manufacture of wood and articles of wood including Block Board falling under Chapter 44 of the Schedule to the Central Excise Tariff Act, 1985. Assessee classified this product under Chapt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s classification of Block Board is concerned. 5. Ld. DR submits that the contention of the appellant that in case the demands again stood confirmed, Modvat credit with regard to duty paid inputs were required to be given. He submits that since the respondents herein had not filed the requisite declaration for availing Modvat credit and had not maintained the records for availing such credit, therefore, no Modvat credit shall be admissible to them. 6. On the question of the respondents claiming benefit of exemption as SSI Unit in terms of Notifications 175/86 and 1/93 ld. DR submits that this position shall have to be examined whether they were entitled to this benefit or not. 7. On the question that the demand of duty for the period f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se to the respondent herein. However, this position shall be verified by the AC if the appellant is able to show the payment of duty on inputs under valid duty paying documents. In so far as admissibility of small scale exemption in terms of Notification Nos. 175/86 and 1/93 is concerned, we hold that the applicant shall be entitled to the benefit of the SSI Exemption if they are capable of producing evidence to show that they were a SSI unit entitled to the benefit of the above said notifications. 11. In so far as demand of duty for the period 1-4-1989 to 19-3-1990 is concerned, we note that the issue was a part of the proceedings initiated under the present SCN in which classification was one of the issue and since the issue of classi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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