9911796707
TMI Blog2016 (10) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... ff 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, napkins and napkin liners for babies and similar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rticles 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 and clothing accessories applies to articles for young children of a body height not e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen 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 opportunity of personal hearing and that of production of necessary documents, if any. 7. The ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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