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TMI Blog2017 (6) TMI 465X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Tariff heading no. 96032100. Once Tariff sub-heading 96032100 is mentioned with the description tooth brush, one cannot arrive at the conclusion that inter-dental brush or dental plate brush is not part of that entry or the said description, when dental-plate brush is also a kind of tooth brush - subject item is covered by entry at Sr. No.97A of Third Schedule to C.E. Act, 1944. Extended period of limitation - penalty - Held that: - where it is a question of interpretation for correct clarification duty is payable only for ‘normal period.’ - subject matter is interpretation of law and extended period of limitation is not invokable - penalty also set aside. The subject matter is remanded for limited purpose to original ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to payment of duty of Central Excise. (ii) The assessee appellant says that inter-dental brush though falls under Central Excise Tariff heading 96032100, it cannot be called to be covered under the entry of Sr.No. 97 A of the Third Schedule to the Central Excise Act, 1944 as in the said entry only the wording tooth brush has been mentioned. It does not state that dental plate brushes are also included, whereas description of Central Excise Tariff heading 96032100 expressly includes dental-plate brushes. But the Department was not agreed and demanded excise duty. Being aggrieved, the appellant has filed the present appeal. 2. With above background, we have heard learned counsels, Sh SK Pahwa for the appellant and Sh HC Saini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00 is mentioned therein. Once Tariff sub-heading 96032100 is mentioned with the description tooth brush, one cannot arrive at the conclusion that inter-dental brush or dental plate brush is not part of that entry or the said description, when dental-plate brush is also a kind of tooth brush. Therefore, it is held that subject item is covered by entry at Sr. No.97A of Third Schedule to C.E. Act, 1944 . Hence, it is subject to excise duty. 6. The ld counsel pleads that subject matter is interpretation of law and extended period of limitation is not invokable and penalty is also not liable to be imposed. The Tribunal for similar facts in case of Aarti Drugs Ltd Vs CCE Thane-II 2015 (324) ELT 594 (Tri. Mumbai) holds that where it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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