9911796707
TMI Blog2005 (12) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacturing various parts of Sewing machines other than Sewing head and were clearing the same on payment of duty @ 16% under heading 8457.19. Proceedings were initiated against them for classifying the said part under heading 8452.90, which attracted Nil rate of duty and as a consequent denying the benefit of Modvat credit to their customers. Such proceedings culminate into an order passed by the original adjudicating authority holding that the said parts mere properly classifiable under heading 8452.90 and the respondents have wrongly paid duty on the same, which were not admissible for further Cenvat credit to their customers. 3. In appeal assessee contended that by virtue of provisions of Note 2(b) of Section XVI, parts which are su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with particular category of sewing machine would be classifiable under the same SH as sewing machine and SH 8452.90 would cover other parts other than those solely and principally designed, for particular category of sewing machine. The appellant had also produced drawing of weighing and bagging system, which shows the various parts of sewing machine. Duty was therefore paid correctly and there is no ground to treat such duty as reversal under rule 57CC(i) or to demand additional amount on the said reversal since the parts were dutiable and were duty paid, the Modvat credit was availed correctly. Under the facts and circumstances, discussed above, no further amount is demandable and since no further amount is demandable, there is no cause/o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the time of clearance of such goods. The same provision was contained in the Boards Circular No. B-42/1/96 TRU, dated 27- 9-96 and 332/86/87 TRU, dated 29-9-97. The term total price has been introduced under rule 57AD (2) (b) of Central Excise Rules, 1944 from 1-4-2000 and has continued under rule 6(3) (b) of Cenvat Credit Rules, 2001. The same term total price also appears in the Board's circular No. 599/36/2001- CX, dated 12-11-2001. During the period covered by this appeal the rule 57CC (i) was applicable. The amount to be reversed was 8% of the price charged. The new rule 57AD is applicable from 1-4-2000 and therefore the concept of total price covers into force from 1-4-2000, which continued under Cenvat Credit Rules, 2001. The reversa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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