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TMI Blog2024 (2) TMI 572X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the gaseous items are rightly classifiable under CTH 8421. Applicability of limitation applicable under Section 28(1)(a) - HELD THAT:- The Commissioner (A) has held that Section 28(1)(a) empowers them to issue notice within one year in the case of Government, any individual, educational, research or charitable institution or hospital. Hence, the appellant being a State Government Undertaking, the notice issued within one year was a valid notice. The appellant is incorporated as a company under the Companies Act, 1956 and though they are State Government Undertaking are incorporated as a company under the Companies Act, 1956. The Hon ble Kerala High Court in THE FOOD CORPORATION OF INDIA VERSUS THE ANGAMALI MUNICIPALITY AND ORS. [ 1994 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s order, appellant is before this forum. 2. The learned counsel on behalf of the appellant submits that the filter bags imported by the appellant are used as straining cloth in a strainer for separation of solid material of micron size from gaseous stream, which is similar to the cloth used in paper making machine; hence, it is rightly classifiable under Customs Tariff Heading 59. It is also submitted that the Bill of Entry was assessed and duty was paid by the appellant; and later, notice was issued on 10.1.2007 which was beyond six months and therefore, it is barred by limitation. However, the adjudicating authorities held that the notice was within the prescribed time limit of one year as is applicable to State Government Undertaking as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horsehair waste (heading 0511); (b) human hair or articles of human hair (heading 0501, 6703 or 6704), except straining cloth of a kind commonly used in oil presses or the like (heading 5911); --- (r) glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70); The relevant entries are reproduced below: 5911 40 00 - Filtering or Straining cloth of a kind used in oil presses or the like, including that of human hair 5911 90 - Other : 5911 90 10 --- Paper maker s felt, woven 5911 90 20 --- Gaskets, washers, polishing discs and other machinery parts of textile articles 5911 90 90 --- Other - Filtering or purifying machinery and apparatus for liquids: 8421 21 -- For filtering or p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnment Undertaking, the notice issued within one year was a valid notice. The appellant is incorporated as a company under the Companies Act, 1956 and though they are State Government Undertaking are incorporated as a company under the Companies Act, 1956. The Hon ble Kerala High Court in the Food Corporation of India (FCI) vs. Angamali Municipality: 1994 (1) KLT 977 rejected the claim of FCI that it is not liable to pay tax, the Hon ble High Court observed as follows: 10. After a conspectus of the various provisions of the Food Corporation Act, the Supreme Court held the corporation was not a Government department. A government department has to be an organisation which is not only completely controlled and financed by the Government but h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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