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TMI Blog2015 (10) TMI 1832X X X X Extracts X X X X X X X X Extracts X X X X ..... intendent could have passed to the Assistant Commissioner’s office and just because the copy of the declaration was not sent by the assessee to the jurisdictional Assistant Commissioner/Dy. Commissioner, the exemption cannot be denied. As regards the second objection that the Tariff Heading mentioned in the declaration is 8517 50 30 while there is no such Tariff heading, in our view this is a clerical mistake as there is no dispute about the description and nature of the product being manufactured and on the basis of the description, the product would be classifiable as “Data Processing Machine” under Heading No. 8474 which are covered by the exemption Notification No. 49 - 50/2003-C.E. Just on account of some clerical mistake in mention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dent permitted the exemption from 27-8-2009, subsequently, the department was of the view that since in terms of the notification, the declaration is required to be sent to the jurisdictional Asstt./Dy. Commissioner also and since declaration has not been sent to the Asstt./Dy. Commissioner, the appellant would not be eligible for exemption. Another ground of denial of exemption is that in the declaration, while the appellant correctly mentioned the description of the devices, they mentioned its classification as 8517 50 30 while there is no such Tariff Entry in the Central Excise Tariff, and on this basis, the department was of the view that the appellant would not be eligible for exemption. The appellant s plea that this Tariff Heading ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been substantially complied with by sending the declaration to the jurisdictional Superintendent of Central Excise about which there is no dispute. The jurisdictional Superintendent could have passed to the Assistant Commissioner s office and just because the copy of the declaration was not sent by the assessee to the jurisdictional Assistant Commissioner/Dy. Commissioner, the exemption cannot be denied. 4. As regards the second objection that the Tariff Heading mentioned in the declaration is 8517 50 30 while there is no such Tariff heading, in our view this is a clerical mistake as there is no dispute about the description and nature of the product being manufactured and on the basis of the description, the product would be classifiab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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