9911796707
TMI Blog2001 (4) TMI 356X X X X Extracts X X X X X X X X Extracts X X X X ..... nfirmed a duty of Rs. 84,31,835/- and imposed a penalty of Rs. 15,00,000/- on the assessee. He also confiscated land, building, plant, etc., and imposed redemption fine of Rs. 1 lakh. The order also imposed penalty on a partner of Rs. 1 lakh under Rule 209A of the Central Excise Rules, 1944, who has filed Appeal No. E/901-R/96-Mum. 2.1. The assessee (appellant in Appeal E 690-R/96) is a registered Partnership firm and was a SSI unit. It was engaged in the manufacture of goods falling under Chapter 82 of the Central Excise Tariff including spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives and knives with cutting blades, kitchen knives, etc. In doing its business it filed several classification list. The classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SSOR SHARPENER under sub-heading 8205.00, instead of 3926.00 as claimed by the appellant and also sought to deny the benefit of Notification No. 107/88 in respect of KNIVES WITH CUTTING BLADES falling under Chapter Heading 8211.00. On 23rd November, 1990 two Orders-in-Original were passed by the Assistant Commissioner, purporting to reclassify the KNIFE-CUM-SCISSOR SHARPENER under heading 8205.00 and granted benefit of Notification No. 107/88. Both, the department as well as the assessees filed Appeals before the Commissioner (Appeals). By order dated 29th September, 1992 the Commissioner (Appeals) upheld the reclassification of KNIFE-CUM-SCISSOR SHARPENER under 8205.00 and denying the benefit of Notification No. 107/88 to the assessee, on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8211.00 They also claimed in this classification list benefit under Notification No. 107/88 for this item. In August, 1990 the appellants learnt that for some other assessee (M/s. Khanderia Engineering Works, Rajkot), who were engaged in the manufacture of similar articles, had classified their kitchen knives under Chapter Heading 8215.00 and it has been accepted by the assessee vide Order dated 12th June, 1990. 2.4. On 3rd August, 1990 a revised classification list was filed classifying the products reading as under Chapter Heading 8215.00 page 108 the covering letter is page 107. Full description of each item of the Goods produced manufactured or Warehoused including specification (e.g. size number of counts Horse power sort No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Notification No. 107/88, dated 1-3-1988 vide entry No. 3. You are requested to approve our classification list at an earliest possible date and return to us duly approved classification list at an earliest possible date. We also enclose herewith the copy of order passed by the learned Asstt. Coll. of Your Honour's perusal. Thanking you, Yours faithfully, SHARPMAX ENGINEERS In the above revised classification list benefit of Notification No. 107/88 as amended by Notification No. 67/90 was also claimed. This Classification List was approved by the Assistant Commissioner with effect from 3-8-1990 although the appellants had sought approval with effect from1-4-1990. For the period Classification List No. 1/91-92 was filed with effect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the department claiming for the period from April, 1992 to December, 1993 that the appellants had wrongly classified their kitchen knives under Heading 8215 with effect from 3-8-1990 and claimed benefit of Notification No. 107/88, and that the appellants had deliberately mis-stated description of their product in their classification list with intent to avail benefit of Notification No. 107/88, after crossing exemption limits under Notification No. 175/86. Replies was filed by appellants. They were heard and by the impugned order, the adjudicating authority rejected the contentions. Hence the present appeals. 3. Shri Arshad Hidayatullah, Sr. Counsel with Shri T. Gunasekaran and Shri M.V. Ravindra, ld. Advocates appeared for the Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have considered the rival submissions, when we go through the classification lists, we find that the products have been sought to be covered under the respective Tariff sub-headings as mentioned in the Chapter headings. The contents of the various classification lists have been described above, the Tariff heading 8211.00 starts "KNIVES WITH CUTTING BLADES SERRATED OR NOT" Chapter Headings 8211.00 and 8215.00 read as under : 82.11 8211.00 Knives with cutting blades, serrated or not (including 20% pruning knives), other than knives of heading No. 82.08 and blades therefor. 82.15 8215.00 Spoons, forks, ladles, skimmers, cake-servers, fish- 20% knives, butter-knives, sugar tongs and similar kitchen or tableware. The SERRATED BLA ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
