2017 (7) TMI 674

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..... falling under chapter heading 96032100 of Central Excise Tariff was added to the Third Schedule to the Central Excise Act, 1944 as entry at Sr.No. 97A w.e.f. 01.03.2007. With this entry at Sr.No. 97A in the Third Schedule to the Central Excise Act, 1944 read with the provisions of Section 2(f) (iii) of Central Excise Act, 1944 packing or re-packing of tooth brushes in a unit container or labelling or re-labelling of containers including the declaration or alteration of retail sale price on tooth brushes or adoption of any other treatment on tooth brushes to render them marketable to the consumer has been included under the definition of 'manufacture' and, therefore, such activity of packing, re-packing, labelling re-labelling etc would be .....

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..... f the Third Schedule does not exclude dental plate brushes from the Third Schedule to the Central Excise Act, 1944. 5. After having seen the products, it appears that the subject item, inter-dental brush of any kind is also a tooth brush and is used as an item for cleaning teeth. It is true that the item inter-dental brush or dental plate brush is not easily available at any grocery shop; the same is available only at a chemist shop. However, both are tooth brushes and both are covered by the Central Excise Tariff heading no. 96032100. Though it is true that inter-dental brush is specifically not mentioned in the entry 97A of the Third Schedule to Central Excise Act, 1944, Tariff sub-heading 96032100 is mentioned therein. Once Tariff sub-h .....

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..... he ratio of Tribunal's decision (supra), it is clear that subject matter is a matter of interpretation of law. Therefore, the demand beyond the normal period is not sustained and for the same reason no penalty is liable to be imposed on the assessee. The duty for the 'normal period' only is confirmed along with interest. 6.2 With above findings, the subject matter is remanded for limited purpose to original adjudicating authority, who shall quantify the duty payable for the normal period along with interest payable under section 11 AB Central Excise Act 1944, after giving an opportunity of personal hearing and submission of documents to the appellant. 7. In the result the impugned order is modified to above effect and appeal partly allowe .....

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