9911796707
TMI Blog2019 (4) TMI 1587X X X X Extracts X X X X X X X X Extracts X X X X ..... R OF CENTRAL EXCISE, KANPUR [ 2017 (7) TMI 50 - CESTAT ALLAHABAD] , the Bench of the Tribunal at Allahabad has held that absorbent cotton wool is correctly classified under CETH 5601 2110 it being a more specific entry. Absorbent cotton wool manufactured by the appellant falls under CETH 5601 2110 being a more specific classification as well as a later entry in the Central Excise tariff - de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... medicated) which according to the appellant, is classifiable under Chapter Heading CETH 5601 2110 and according to the Department, is classifiable under CETH 3005 9090. If the cotton is classified as claimed by the appellant, they are chargeable no duty while if the goods are classified as per the Department, they are liable to pay a duty of ₹ 65,33,079/- as per the Show Cause Notice dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... department. Ld. Counsel submits, on pressure from the department officers, they started paying the duty under protest after taking registration on 18.10.2010. Therefore, the demand covers only the period upto October 2010. Show Cause Notice was issued invoking the extended period of limitation which was confirmed by Ld. Commissioner vide Order-in-Original No. 01/2013-Adjn (C.E) (Commr.), dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able to central excise duty. 4. Ld. DR reiterates the findings of the lower authority and asserts that the goods in question are classifiable under Chapter Heading CETH 3005 9090 and therefore are chargeable to duty accordingly. He prays that the appeal may be rejected. 5. We have considered the arguments on both sides and perused the records. The question is regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant falls under CETH 5601 2110 being a more specific classification as well as a later entry in the Central Excise tariff. Accordingly, the demand for differential duty does not sustain. Consequently, the demand for interest and the penalties also do not sustain. In view of the above, we find that the impugned order is liable to be set aside and we do so. 6. The impugned order is ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
