9911796707
TMI Blog2014 (2) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise duty @ 8% ad valorem after availing of the benefit of sl. No. 24 of notification No.6/2000-CE dated 1.3.2000 and sl. No.34 of notification No.3/2001-CE dated 1.3.2001 - The 'pentane' disputed product, in question is being classifiable by other units of M/s. GAIL India under sub-heading 2711.19 only. They have also filed the same classification. If the Revenue was not in agreement with the said declaration of such classification, it was open to the officers to raise the objection to the same and to initiate proceeding for change in classification. SCNs proposing change in classification from 2711.19 to 2710.90 was issued because of Audit objection. The Department had initially classified the Pentane under Chapter sub-heading 2711.19 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Tariff as other 'petroleum oils obtained from bituminous minerals other than crude, preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations'. Goods classifiable under this heading were chargeable to duty @ 16% ad valorem during March, 1999 to 11.01.2002 and @ 20% ad valorem during 12.1.2002 to 28.2.2002. Accordingly, proceedings were initiated against them resulting in confirmation of demand of duty. Apart from contesting the issue on merits, learned advocate appearing for the appellant has submitted that the demand is fully barred by limitation inasmuch as the appellant was filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reasoning of the adjudicating authority. 4. After appreciating the submissions made by both sides, we find that present appeal can be disposed of on the point of limitation itself. Demand for the period stand raised by the show cause notice dated 10.8.2004, by invoking the longer period of limitation. Though it is not disputed that appellant had been filing the declaration claiming the classification of goods under sub-heading 2711.19 along with the benefit of exemption notification, still the longer period stand invoked against them on the ground that 'pentane' was not properly classified under 2710.90 and as such, there was mis-declaration on the part of the assessee. 5. We do not agree with the above reasoning of the Revenue. The 'pen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declaration a detailed note describing the manufacturing process had also been enclosed. This classification declaration had been received in the Range office on 04.04.2001. No objection has been raised to the classification of pentane mixture under subheading 2711.19 of the Tariff either by Range Officer or by jurisdictional Assistant Commissioner. In addition to this. I also find that the assessee company was filing monthly RT - 12 / ER - 1 returns, during the period of dispute, in which classification of the pentane mixture was being shown as under subheading 2711.19 of the Tariff and rate of duty was being mentioned as 8% adv. and at no point of time any objection was raised either by the Range officer or by the jurisdictional Assistan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of O K Play (India) Ltd. vs. Commissioner [2005 (180) ELT 300 (SC). 7. We also take note of another decision of the Commissioner in respect of Vijaypur unit of same appellant wherein he has observed as under: "5. The above SCNs proposing change in classification from 2711.19 to 2710.90 was issued because of Audit objection. The Department had initially classified the Pentane under Chapter sub-heading 2711.19 only. The above technical aspect was explained to Audit and they have accepted the technical aspect and have agreed to classification under 2711.19 and audit objection has been closed. I am also in agreement with the technical description of Pentane and its correct classification under 2711.19. In view of the settlement of dispute, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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