9911796707
TMI Blog2017 (3) TMI 1505X X X X Extracts X X X X X X X X Extracts X X X X ..... ould become only blanks/motor vehicle part after various process carried out, therefore, it cannot be said that these blanks are classifiable under CETH 8708/8714 - Same view has been taken by this Tribunal in the case of Colts Auto Pvt. Ltd. Vs. CCE, New Delhi [1998 (9) TMI 229 - CEGAT, NEW DELHI] - As the Blanks in question cannot be used as part of the motor vehicle part and they are required to be further processing which has been done by the buyers of the goods. In that circumstances, the appellant has correctly classified the said goods under Chapter 72 of the CETA. Extended period of limitation - Held that: - the appellant has clearly stated in their ER-1 returns indicating the clearance of Blanks after classifying under Chapter 72 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant. Against the said order appellant is before us. 3. The Ld. Counsel for the appellant submits that the demand is barred by limitation as all facts of the classification were in the knowledge of the Department and the Show Cause Notice for the period 2004-2005 to 2005-2006 has been issued by invoking extended period of limitation on 24.07.2007. It is also submitted by the ld. Counsel that the blanks manufacture by the appellant was classifiable under Chapter 72 and not under CETH 8708/8714 to support this contention and placed reliance on the decision of CCE Vs. Colts Auto Pvt. Ltd.- 1999 (107) ELT 542 (Tri.), Tisco Ltd. Vs. CCE- 2001 (131) ELT 253 (Tri.-Kol.) which has affirmed by the Hon'ble Apex Court reported in 2003 (156) E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... surface of the coil becomes wavy. The leveler is hydraulically operated and is having programmable logical control (PLC), which enables it to be operated according to the degree of flatness required. V. The output of the leveler is directed to a loop pit by the use of loop tables comprising of iron rectangular structure fitted with rollers. The depth of the loop in the pit is automatically adjustable by the use of sensors. The purpose of this process is to maintain the line speed for the leveler and the decoiler are operating at different and variable speeds. VI. The coil, thereafter, moves to the feeder unit. This unit feeds the coil of desired length to the press unit for the making of blanks. VII. The coil of desired length afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferent planes as per the requirement of the component to be made. Separation: It is a trimming operation by which the left hand and right hand parts of the component are separated. The left hand and right hand parts of the component are initially drawn together from a blank. Bending: It is a forming operation by which the edge of a metal part is bent over at a different angles and profiles. Burring: This is a forming process by which walls are created around a hold." 6. On careful consideration of the said facts, we find that the facts are not in dispute by the Revenue as Blanks are metal sheets cut to the specification for use in further manufacture of products. The Revenue has assumed the character of products only after manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndertaken by them is fully covered under the categories of processes spelt out in Notification No. 223/88, dated 23-06-1988. The above position that subsequent machining is undertaken at the customer's end is also admitted in para 2.4 of the show cause notice. Reference has been made to a number of decisions in support of the above submissions." Wherein this Tribunal observed as under:- "5. After giving our careful consideration to the issue involved, we find submissions made by the learned Advocate for the appellants to be correct. As such, by following the earlier decision of the Tribunal as relied upon by the appellants, we set aside the impugned order and allow the appeal with consequential reliefs to the appellants." The said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not cannot be used as part of the motor vehicle part and they are required to be further processing which has been done by the buyers of the goods. In that circumstances, we hold that the appellant has correctly classified the said goods under Chapter 72 of the Central Excise Tariff Act. 8. We also find that the appellant has clearly stated in their ER-1 returns indicating the clearance of Blanks after classifying under Chapter 72 of Central Excise Tariff Act that fact has been admitted by the Revenue therefore, we hold that extended period of limitation is not invokable. As whole of the demand pertains to the extended period for limitation. Therefore, the demand is not sustainable as time barred. 9. In view of the above observations, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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