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TMI Blog2005 (5) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... llant. Shri V.S. Sejpal, Advocate, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. The issue in all these appeals filed by Revenue is challenge to the classification and consequent duty demands and penalty consequences on allegation of clandestine unaccounted removal and invoking the proviso to Section 11A(1) for the larger period of duty demands. They are being disposed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur findings are restricted to the item a to d above. 1.3 On considering the section and lead notes to the HSN and CETA 1985, for the competing entries and considering the functions of the disputed items, it is found - (a) Lemon squeezer and Handy juicer are made up entirely of plastic material with a pivot of metal screw/nail on which the two arms move, one arm having a recessed and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he catalogue the products they are found to be having a metal blade and a complete plastic body with hard indenture holes etc. on usable surface, to give shape to vegetable/potato etc. being sliced shaped into chips etc. or the rind being removed. The note to Chapter 82 that the blade being not the only functional part, in the scrappers, induce us to classify these gadgets, as kitchenware ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. 3.1 The appeals are therefore allowed as Removal to the Original authority to redetermine the demand, if any, that could be made in view of the classification arrived not pressed herein above keeping the issue of proviso clause invocation open, to both sides. Thereafter penalty if any in this case could be determined. 3.2 Revenue s appeals to be allowed as remand. 3.3 Ordered accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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