2008 (8) TMI 112

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..... invokable
S/Shri S.S. Kang, Vice-President and Rakesh Kumar, Member (T) [Order per : Rakesh Kumar, Member (T)].- This issues involved in this appeal are as to whether various grades of ABS resins manufactured by the Appellant are classifiable under sub-heading 3903.30 of the tariff as "ABS ter-polymers", as claimed by the Appellant, or under sub-heading 3903.90 of the tariff as - "other polymers of styrene, in primary form", as confirmed by the Commissioner, under the impugned order and whether the extended period of limitation under proviso to Section 11A (1) of the Central Excise Act is invocable for demand of allegedly short period duty. The period of dispute is from April 1996 to February 1997 and from June 1998 to February 2000 an .....

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..... 3.30 describes it as Acrylonitrile, Butadiene and Styrene (ABS) ter-polymer Copolymers are a class of polymers where use of only two monomeric blocks is made and a single monomeric unit does not contribute more than 95% by weight of the total polymer content. Ter-polymers have three monomeric units as in case of ABS polymers. In view of this Chapter Note 14 which is applicable to Copolymers is not applicable to this case. (iv) The appellant were manufacturing these products since 1989 and have been classifying the difference grades of ABS polymers under sub-heading 3903.30. Throughout they have declared the different grades of ABS polymers being manufactured by them in the classification list/CL declaration and classification of all the gr .....

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..... ades of ABS polymers being manufactured by them. They have simply mentioned number of the grades as grade 11 to Grade 109. Hence, the appellants are guilty of wilful suppression of facts and the extended period has been correctly invoked. 3. We have given careful consideration to the submissions from both the sides. Coming to the question of limitation, first, we find that while in the classification declaration the appellant had simply declared the number of grades of ABS polymers being manufactured by them, in the RT-12 returns they have given the gradewise details of production and clearance and against each grade its classification has been shown as under sub-heading 3903.30. Not only this, in response to a query from the Assistant Com .....

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