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TMI Blog2016 (10) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... item namely reusable baby nappies/diapers made of cotton. The appellant is insisting classification under Chapter Subheading 4818.10 where toilet paper is covered. The subject item is not toiler paper; it is reusable baby diaper/nappy only. The items in Chapter Heading 48.18 are made of paper pulp, paper, cellulose wadding, etc., only. However the subject item is predominately made of knitted cloth of cotton and relevant classification for this item would, therefore, be Chapter Heading 61.11. The Item description given for Chapter Heading 61.11 clearly covers the subject items viz., baby diaper and baby nappy. Chapter Heading 61.11 covers babies garments and clothing accessories and when these are made up of cotton, they would fall under Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ading 6101.00 of Central Excise Tariff has been upheld. 2. The appellant, M/s. Suchita Industries has been represented by the learned advocate, Shri Raghavendra B. Hanjer and the Revenue has been represented by learned AR, Shri N. Jagadish. 3. The learned advocate, based on the appeal memorandum and written submissions, inter alia pleads that the subject item is to be classified under Chapter Subheading 4818.10 as the item is not undergarment under Heading 61.01 and the undergarment is used by all at all times; similarly the item cannot be treated as an article of apparel . 4. The learned AR, Shri N. Jagadish, based on the written submissions, inter alia submits that: (i) Chapter 4818.00 covers sanitary towels and tampons, napki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oilet paper Chapter Headings 61.01 61.02 61.01 - Articles of apparel, knitted or crocheted, all sorts 61.02 - Clothing accessories, including socks, stockings, gloves, shawls, scarves, mufflers, mantillas, veils, ties, bow-ties, cravats, knitted or crocheted. 6.1 We further note that there is another Chapter Heading where item descriptions given are as follows: 61.11 - Babies garments and clothing accessories, knitted or crocheted. 6111.10 - Of wool or find animal hair 6111.20 - Of cotton 6111.30 - Of synthetic fibres 6111.90 - Of other textile materials The Explanatory Notes to this Chapter Heading 61.11 says that in accordance with Note 6(a) to this Chapter the expression babies garments ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot be confirmed against them for the period beyond one year as the same is time barred, when the subject issue was in the knowledge of the Department. It is on record that the appellant has been having correspondence on the subject issue with the department. Therefore, it is clear that duty of Central Excise, if any, cannot be levied for the period beyond one year from the date of show-cause notice. 6.2 Considering above findings, the matter deserves to be remanded to the original adjudicating authority for computation of duty, if any, for the period of one year prior to the date of show cause notice; it shall be decided by the original adjudicating authority within a period of three months from the receipt of this order by giving oppo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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