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TMI Blog2018 (6) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... essee were classifying the goods under Chapter Heading 2505.00 of the First Schedule to the Central Excise Act, 1985 (CETA). This was not agreed to by the department resulting in issue of SCN dt. 10.03.2008 for the period July 2005 to January 2008 issued to the appellant, inter alia proposing reclassification of the goods under CETH 32149010, demand of consequential differential duty amount of Rs. 42,71,429/- with interest thereon, confiscation of goods which were cleared without payment of duty and imposition of penalties on the appellants and their Directors / Employees under various provisions of law. Yet another SCN dt. 19.01.2009 was issued with similar proposals, for the period February 2008 to March 2008, inter alia, demanding Rs. 1, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Mumbai) involving import of similar products by the assessee through Kandla Port, where the classification has been held as CTH 3214.90 . 3. On the other hand, for the respondents, Ld. Advocate Shri G. Natarajan submits that substantial demand under first SCN is hit by limitation since detailed manufacturing process had been informed by appellants to department while applying for registration on 4.1.2001 and 16.6.2005 and hence no suppression can be alleged. He further submits that under the erstwhile six digit tariff „plasters' are classifiable under Chapter heading 2505, if they consist of a basis of calcium sulphate. However, in the eight digit nomenclature „plasters' fall under Chapter 2520. That calcium sulphate need not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der in specific proportions along with some additions for water retention and crack free nature. Evidently, this mixture does not have a basis of calcium sulphate and hence it could not have come within the fold of CETA classification 2505.00 in the erstwhile Central Excise Tariff prior to 1.3.2005. 4.2 For the period w.e.f. 1.3.2005, corresponding CETH 2520 seeks to cover "Gypsum: Anhydrite; Plasters (consisting of calcined Gypsum or Calcium Sulphate) whether or not coloured, with or without small quantities of Accelerators or Retarders". We thus find that even in the new 8 digit regime, CETH 2520 will include only those plasters consisting of calcined gypsum or calcium sulphate. Hence even after 1.3.2005, we are not able to find any meri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... surfacing preparations kg. 16% 3214 90 20 --- Resin cement kg. 16% 3214 90 90 --- Other kg. 16% We further find that the HSN Chapter heading 3214 reads as follows : 32.14 - GLAZIERS' PUTTY, GRAFTING PUTTY, RESIN CEMENTS, CAULKING COMPOUNDS AND OTHER MASTICS; PAINTERS' FILLINGS; NON- REFRACTORY SURFACING PREPARATIONS FOR FACADES, INDOOR WALLS, FLOORS, CEILINGS OR THE LIKE 3214.10 - Glaziers' putty, grafting putty, resin cements, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.02.2009, is hit by limitation. The detailed manufacturing process had been informed by the appellant to the department as far back as on 4.1.2001 and 16.6.2005 as averred by the Ld. Advocate. In such circumstances, appellant cannot be charged with any of the ingredients for invoking extended period like suppression of facts, misstatement etc. We therefore hold that confirmation of differential Central Excise duty with interest in respect of the proceedings initiated by SCN No.39/2008 dt. 10.03.2008 will have to be restricted only to the normal period of limitation. Only for this limited purpose, the matter is remanded to the adjudicating authority. So ordered. 4.5 No interference is made with respect to the demand of duty with interest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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