9911796707
TMI Blog2017 (1) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 16.12.2014 within a time frame to be fixed by this Court. 2. The petitioner/M/s.Karur K.C.P. Packkagings Limited, Mayanur, having Central Excise Registration No.AABCK 04638B XM 001, is engaged in the manufacture and export of HDPE / PP Bags, Flexible Intermediate Bulk Container (FIBC Bags) and other similar products. They classified FIBC (Flexible Intermediate Bulk Container) under CETSH 6305 32 00 and that the said classification was also amended in RC under their application and they are Star Exports House, recognized by Government of India, Ministry of Commerce. The Excise Range Officer, Karur, vide letter dated 03.03.2010, asked the petitioner to re-classify the FIBC Bags under CETH 3923 29 90. The petitioner submitted their rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise (Appeals), Trichy and the appeal was ultimately allowed, confirming that the goods manufactured by the petitioner are to be classified under CETH 6305 32 00 only. 4. It is further contended that subsequently, the respondents issued a show cause notice to the petitioner on the same set of facts for the subsequent period viz., 01.06.2011 to 31.01.2012, 01.12.2012 to 31.12.2012 and 01.01.2013 to 30.11.2013 respectively, calling upon the petitioner to show cause as to why the product should not be re-classified under CETSH 3923 29 90 and the Registration Certificate amended accordingly and why the goods exported under the classification of CETSH 6305 32 00 from 01.01.2013 to 30.11.2013 should not be re-classified under CETSH 3923 29 90 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d five Department Appeals before the Commissioner of Customs and Central Excise (Appeals-II), Trichy, and the same were dismissed and that it had become final. As against the earlier Commissioner of Customs (Appeals) order dated 15.11.2010, the Department had preferred an appeal before the CESTAT and vide order dated 03.08.2015, the appeal was dismissed. 6. While so, the 3rd respondent has issued the impugned show cause notice to the petitioner, on the same set of facts for the subsequent period namely, 01.12.2013 to 31.10.2014, calling upon the petitioner to show cause notice as to why the product should not be re-classified under CETSH 3923 2990 and Registration Certificate amended accordingly and why the goods exported under the Classif ..... X X X X Extracts X X X X X X X X Extracts X X X X
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