9911796707
TMI Blog2007 (9) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... s regarding the classification of the product "PVC Corrugated roofing sheets, PVC rigid plain sheets", etc. The assessee was classifying the said products under Chapter 84 while it is the contention of the Revenue that the said product will fall under Chapter 39 of the Schedule to the Central Excise Tariff Act, 1985. Show cause notice dt. 3-3-1994 was issued to the appellant for confirmation of demand of the differential duty and also for confiscation of the excisable goods which were found unaccounted in the factory premises during the visit of the officers. Show cause notice was adjudicated by the Ld. Commissioner and vide his order-in-original dt. 15-2-1995 he came to the following conclusion. ORDER "In view of my above findings I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of redemption fine in lieu of confiscation. 4. The Ld. SDR submits that the issue involved in this case is regarding the correct classification of the products manufactured by the company. It is his submission that the assessee herein manufacture "PVC rigid plain sheets" and 'corrugated roofing sheets" and cleared them as parts of machines under chapter 84 to one M/s. Reva Enviro Systems Private Limited, who further assemble the sheets as "Media Fills" for the manufacturing of "Methane Recovery Anaerobic Digestor System". It is his submission that while clearing the goods from the factory premises the assessee company has cleared the same by mis-classifying the product under Chapter 84. It is his submission that the said products ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of notification No. 57/95-CE dt. 16-3-95 which clearly includes parts of the machinery for the benefit of reduced rate of duty. He submits that the issue which has been raised by them that the such products are classified at different Commissionerate under Chapter 84 is correct from the letter which is placed on record by the Ld. SDR. He submits that the appellant cannot be faulted as mis-declaring the goods as they were clearly indicating in the classification list that these are parts of Pollution Control Equipments. 6. Considered the submissions made at length by both sides and perused the records. The issue involved in this case is regarding the classification of the products manufactured by the appellant. It is the appellant's cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 7. We find that the said notification No. 78/90 was amended by Notification No. 57/95 to include the parts thereof for grant of partial exemption. This would indicate that the Government of India had always entertained the idea of granting partial exemption to the parts of the Pollution Control Equipments. 8. As to the submission made by the Ld. SDR that the products of the appellant would fall under Chapter Heading 39.20, we find that the same is without any base. Chapter Note 2 to Chapter 39 reads as under :- ……………… (2) This Chapter does not cover : (a) to (m) …………… ………. (n) Articles of Section XVI (machines and mechanical or electrical appliances); It can be seen from the above reproduced chapter note that the ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the assessee, we are of the view that the impugned order of the Ld. Commissioner (Appeals) holding that the finished products cleared by the appellant would be covered under Chapter 84 is correct and does not require any interference. 9. Ld. SDR has fairly placed on record, the classification of the identical products in different Commissionerate. On perusal of the said correspondence, we find that the appellant's competitors have been classifying products which are identical to the appellant's products under Chapter 84 and Revenue has been accepting the same. In the current commercial scenario, the assessee cannot be put any dis-advantageous situation, wherein his final products are chargeable to higher rate of duty under Chapter 39, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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