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TMI Blog2019 (11) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... laiming the wrong classification by itself does not amount to mis-declaration of the goods and there is nothing on record to show that the description of the goods in the Bill of entry and other documents as well as in the test report do not match - The department s case has to fail on this ground alone for the extended period of limitation and correspondingly the penalties also need to be set aside. Benefit of N/N. 21/02 - high alumina refractory cement classifiable under 2523 90 20 - HELD THAT:- A plain reading of the notifications shows that the exemption is available for any high alumina cement falling under chapter 25. It does not distinguish between high alumina cement and low alumina cement. If the intention of the notification wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R [ ORDER PER: P. VENKATA SUBBA RAO ] All these appeals are filed against the same impugned order and hence are being disposed of together. 2. Appeal No C/25025/2013 is filed by the importer assessee against the demand of differential duty invoking extended period of limitation, confiscation of imported goods, imposition of redemption fine as well as imposition of penalties under Sections 112 114AA. Appeal No. C/25026/2013 is filed by Shri Thumma Antony, Plant Manager of the importer firm against imposition of penalties upon him under Section 112 and 114AA. Appeal No C/25027/2013 is filed by Shri Arun Kumar Giri Manager (purchase) of the importer firm against imposition of fine under Section 112, 114AA upon him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment 30% 22523 90 -- Other hydraulic cements 2523 90 10 -- Sagol; ashmoh 30% 2523 90 20 -- High alumina refractory cement 30% 2523 90 90 -- other 30% As may be seen from above, with effect from 2003-04, the heading Other hydraulic cements has been subdivided into three categories including high alumina refractory cement . He submits that it is the case of the department that aluminous cement which they have imported and declared as such deserves to be classified as high alumina refractory cement since the alumina content in it is high (more than 50%). The period of dispute is 2006-2011. According to the department, since the cement is classifiable as high alumina refractory cement, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ECAR71 shows that the Alumina Al₂O₃ content of the products was 69.4% . He would submit that in no case have they hidden the aluminium content of the cement or mis-declared it. However, they have claimed classification under chapter Heading 2523.30 while the department seeks to classify it under 2523 90 20. He would further assert that the Notification No. 21/2002 as well as its successor notifications provided for exemption for aluminous cement used in manufacture of refractory products falling under Chapters 38, 68, or 69. The benefit is available if the aluminous cement which is imported falls under Chapter 25 of the Customs Tariff Act 1985. He would submit that the successor notifications were also worded accordingly. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ves to be classified as high alumina refractory cement. The investigating officers recorded the statements of various persons. After investigations, the department concluded that the importer has mis-declared the nature of the cement imported by them in order to wrongly avail the benefit of ineligible exemption notification. Accordingly, the live consignments were seized and show-cause notice was issued and after due process impugned order was passed confiscating the seized goods and imposing redemption fine as well as imposing penalties upon the importer and other two appellants in these cases. Differential duty was also demanded from the appellant on this ground. He asserts that but for the investigation conducted by the department, the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to correct classification or issue a show-cause notice proposing revision of classification. Merely claiming the wrong classification by itself does not amount to mis-declaration of the goods and there is nothing on record to show that the description of the goods in the Bill of entry and other documents as well as in the test report do not match. The department s case has to fail on this ground alone for the extended period of limitation and correspondingly the penalties also need to be set aside. 6. The next question to be examined is, if the imported products is high alumina refractory cement classifiable under 2523 90 20, whether the exemption notification No 21/02 is still available. A plain reading of the notifications shows ..... X X X X Extracts X X X X X X X X Extracts X X X X
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