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TMI Blog2022 (1) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... tablet form or similar form or packages or packages goods weight not exceeding 10 kgs. Therefore, intent of the said entry is clear that the goods should be in solid form i.e. in the form of tablet or powder and not in weight. Admittedly, kilogram and kilo litre have defined in kilo it should be sold in the form of kilo it should be in liquid form under chapter 3101000 of the tariff talks about the tablet or similar form of packages less than 10 kgs - the classification of the product under chaper 31051000 of the Act is not applicable and the product is correctly classifiable under chapter 310510099 of the tariff. If the commodity is sold, semi-sold, viscous or a mixture of sold and liquid and volume means, if the commodity is liqu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty. The Revenue is of the view that Biozyme cleared and manufactured by the appellant in unit packs of 100 ml, 250 ml, 500 ml, one litre and 5 litre is classifiable under tariff entry 31051000 and not under tariff entry 31010099. Consequently, 3 show cause notices were issued to the appellant for the period June, 2012 to April, 2016 and the same are adjudicated by the adjudicating authority holding that the product packed in 100 ml, 250 ml, 500 ml, one litre and5 litre is classifiable under tariff entry 31051000. They have also relied upon the Rule 7 of Central Excise Valuation Rules, 2000 and proposed the demand by taking the assessable value to be 70% of the MRP as the price charged by the depots of the appellant from their dealer/stoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ertained from the accompanying words. Since Biozyme was always manufactured and cleared in liquid state, therefore, applying the principle of nocitur a sociis, the words similar forms or packages of gross weight not exceeding 10 kg shall not include Biozyme in liquid. 6. He also disputed the quantification of demand and also submits that the extended period of limitation is not invokable in this case. Consequently, no penalty is imposable on the appellant. 7. On the other hand, ld.AR opposed the contention of the ld.Counsel for the appellant and submits that with effect from 28.2.2005, six digits classification code was change to eight digit classification code and the first and the second Schedule of the Tariff Act were substituted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eeding 10 kg. Therefore, with the insertion of underlined words, the scope of tariff heading 3105 appears to have been enlarged so as to cover the goods of Chapter 31 when packed in packages of gross weight not exceeding 10kg. Therefore, it appears that the subsequent to amendment in the Tariff Act w.e.f.28.2.2005, the classification of Biozyme , if packed in packages of weight upto 10 kg would be changed from sub-heading 31010099 to 31051000. This observation also finds supports from HSN Notes to Chapter 31 where in the Explanatory Note under heading 3105 reads as The heading also covers the goods of this chapter if put in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. 9. He further submits that any g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, kilogram and kilo litre have defined in kilo it should be sold in the form of kilo it should be in liquid form under chapter 3101000 of the tariff talks about the tablet or similar form of packages less than 10 kgs. If we take the of nocitur a sociis, which means one or more they are un, therefore, it is clear that chapter heading covers 3105 the goods in sold forms and not in liquid form and for the goods 10 litre the classification has been admitted by the Revenue under tariff heading 310510099 of tariff Act. In that circumstance, we hold that the classification of the product under chaper 31051000 of the Act is not applicable and the product is correctly classifiable under chapter 310510099 of the tariff. 11. We have also gone th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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