9911796707
TMI Blog2011 (2) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... pports this position that the end product has the same characteristic as the hydrogenated castor oil. - Decided in favor of the assessee - E/2950/2003-Mum - A/115/2011-WZB/C-II(EB) - Dated:- 1-2-2011 - S/Shri Ashok Jindal, P.R. Chandrasekharan, JJ. REPRESENTED BY : Shri N.A. Sayyad, JDR, for the Appellant. S/Shri V.S. Sejpal, Advocate with S. Agnihotri, Consultant, for the Respondent. [Order per : P.R. Chandrasekharan, Member (T)]. This is a Department s appeal filed against the Order-in-Appeal No. RJB/M-III/308/2003 dated 23-7-2003 passed by the Commissioner of Central Excise (Appeals), Mumbai III. 2. Brief facts of the case are as follows. 3. The assessee M/s. Silvo Liacal Chem Ltd. are procuring Hydrogenated Cast ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nges and the flake is converted into powder but the product continues to remain as Hydrogenated Castor Oil. The chemical characteristics remain the same as no additives or chemicals are added to obtain the said powder. The lower appellate authority has also noted that the Chemical Examiner to whom a sample was sent for testing had also stated that the powder has the characteristics of the Hydrogenated Castor Oil. Merely because the product is used in the plastic industry, it cannot be held that a new product has emerged. The lower appellate authority also referred to Merks Index wherein it has been stated that Castor Oil Hydrogenated Opalwax is used as a pressure mold release agent in the manufacture of formed plastics and rubber goods. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht from 1997 onwards when they had filed the classification declaration under Rule 173B and also from the correspondences dated 5-9-2000, 25-11-2000, 9-9-2001 wherein they had given the details of the manufacturing process and all other relevant particulars in respect of their product. Therefore, it cannot be held that they have suppressed any fact from the department. They also contest that the demand is time-barred and the adjudicating authority was not right in invoking extended period of time. 6. We have carefully considered the rival submissions. In the instant case, the raw material hydrogenated castor oil is in flake form. The said raw material has been converted into powder form by melting and spraying. No chemical or any other ma ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
