9911796707
TMI Blog2018 (1) TMI 1197X X X X Extracts X X X X X X X X Extracts X X X X ..... ovindarajan reiterated the grounds of appeal. He submitted that on investigation it was revealed that the respondents were classifying 'Aachi brand Bajji Bonda Mix' and 'Adai Mix' under Chapter 11 and 'idly chilli powder' under Chapter 9. The department was of the view that the correct classification of idly chilli powder would fall under 2103 10 / 2103 90 40 and Bajji Bonda Mix and Adai Mix would fall under CSH 2108 99 / 2106 9099 of First Schedule to CETA, 1985. The original authority after considering the detailed evidence as to how the goods are known in the market as well as the ingredients have correctly classified the same as alleged in the show cause notices. However, Commissioner (Appeals) considered the pleading made by the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals) has wrongly classified it under Chapter 9. He pleaded to restore the order passed by the original authority and allow the appeals filed by the appellants. 3. Against this, the ld. counsel Shri N. Viswanathan appearing for the respondents submitted that the allegation in the show cause notice was that the said item idly chilli powder would merit classification under 2103 and Bajji Bonda Mix and Adai Mix was alleged to be rightly classifiable under 2108 / 2106. That the issue of classification of these items stands covered by the decision in the case of Eastern Condiments P. Ltd. Vs. Commissioner of Central Excise, Madurai - 2016 (340) ELT 325 (Tri. Chennai), wherein the classification of the very same items were considered. He al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Mix and Adai Mix under Chapter 2108 / 2106. Thus, the allegation in the show cause notice with respect to Bajji Bonda Mix and Adai Mix is whether it would fall under 2108 or 9, whereas the Tribunal in the case of Eastern Condiments Pvt. Ltd.(supra) has held them to be under Chapter 2103 9040. Thus, in view of the settled legal position in the case of Eastern Condiments Pvt. Ltd. (supra), we do not find any merit in the ground raised by the department in the present appeals. 6. The Commissioner (Appeals) has also held that the demand is hit by limitation which we do agree since the issue is of classification, which is an interpretational one, and the respondents cannot be alleged to be guilty of suppression of facts. 7. In the result, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
