2015 (2) TMI 697

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..... ch the classification to 84.34, in respect of goods supplied to dairy owners. Thereafter they continued to adopt two different classifications for the same very product, dependent upon the purchaser of the said goods. An assessee who is working under the Central Excise, is expected to be knowledge of the basic fact that one product cannot be held to be falling under two different headings and cannot be allowed to adopt two different classifications in respect of the same product. This, read with the insufficient description of the goods in the monthly/quarterly returns, read with the fact of shifting of classification, with the introduction of the notification, leads us to believe, at this prima facie stage that this was done with an intent .....

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..... r 84.22 as they are excluded from the coverage under heading 84.34. The present proceedings stand initiated against the appellant by way of issuance of show cause notice dated 02/04/12 raising demand of duty for the period July 2007 - January 2011 on the ground that the machines cleared to the dairy farm owners, by claiming the exemption notification in question were liable to pay duty in as much as they were not classifiable under heading 84.34, in terms of the law declared by the Hon'ble Supreme Court in the case of HMT Ltd. vs. CCE CUS, Aurangabad (supra). The said demands stand confirmed by the original Adjudicating Authority and upheld by Commissioner (Appeals). 4. Learned advocate appearing for the appellant fairly agrees tha .....

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..... eading 84.22 and it is only on the introduction of the notification, they switch the classification to 84.34, in respect of goods supplied to dairy owners. Thereafter they continued to adopt two different classifications for the same very product, dependent upon the purchaser of the said goods. An assessee who is working under the Central Excise, is expected to be knowledge of the basic fact that one product cannot be held to be falling under two different headings and cannot be allowed to adopt two different classifications in respect of the same product. This, read with the insufficient description of the goods in the monthly/quarterly returns, read with the fact of shifting of classification, with the introduction of the notification, le .....

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