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TMI Blog2007 (5) TMI 55X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appellate Tribunal) by which the Tribunal has upheld the order of the Commissioner classifying aluminium castings dedicated to IC engines for agricultural machinery under Chapter sub-heading (CSH) 8409.00 of Central Excise Tariff Act demanding differential central excise duty of Rs. 30.42 lakhs for the period 1st December 1992 to June 30, 1997 by invoking the longer period of limitation under the proviso to Sec. 11A(1) of the said 1944 Act. 2. The assessee-appellant was manufacturing excisable goods classifiable under Chapter 84 of Central Excise Tariff Act, 1985. They were manufacturing Side Covers, Rear Covers, Fan Brackets, Oil Supply Ring and Balance Shaft Covers (aluminium castings). They were classifying these castings under CSH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of longer period we quote hereinbelow - Notification No. 111/88 dated 1-3-88 Exemption to certain specified goods of Chapters 82 and 84. - In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under Chapter or heading Nos. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as are specified in the corresponding entry in column (2) of the said Table, from the whole of the duty of excise leviable thereon which is specified in the said Schedule. THE TABLE S. No. Chapter or Heading No. Description of goods (1) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anical or thermal equipment, poultry incubators and brooders. 12. 84.37 Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables, machinery used in the milling industry or for the working of cereals or dried leguminous vegetables. 13. 82 or 84 Parts of goods specified at S. No. 01,04 and 08 to 12 above. [Notification No. 111/88-CE., dated 1-3-1988 as amended by Not No.141/88-CE., dated 18-4-1988 ] 6. A bare reading of the aforesaid Notification indicates that it seeks to exempt "parts of goods" specified at serial Nos. 08 to 12 from payment of duty. In the present case we are required to read serial No. 13 with serial Nos. 08-12 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the circumstances the assessee believed that they were covered under the above notification. 7. We find merit in the above contention, namely, that the assessee acted on the genuine belief that their goods were covered by the exemption notification. There was no intention to evade duty. They acted under the genuine belief, particularly when the department over the years approved the classified list filed by them under CH 84.32. The assessee had sold the above castings to State PSU, namely, Kamco who also told them to classify the said goods under CH 84.32. 8. In the circumstances we are of the view that the Department was not entitled to invoke the extended period of limitation. There is one more reason why we say so. In the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X
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