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TMI Blog2024 (4) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted from the Heading to 2207 of the Schedule to the Central Excise Tariff Act 1985. It thus appeared to the Revenue that the Rectified Spirit was not an excisable goods and therefore, was not covered by the term 'final product' the exemption claimed in terms of the above Notification 67/95 in respect of molasses used in the production of rectified spirit appeared to be incorrect. That resulted in the issuance of a Show Cause Notice dated 21.10.2013, proposing inter-alia the demand of duty. 2. It appears that the appellant filed a detailed reply explaining the reasons for claiming exemption under the Notification 67/95 and also relying on various judicial precedents, but however, the original authority having considered the case of the appellant, vide Order-in-Original No. LTUC/227/2014-C dated 14.8.2014 confirmed the proposals made in the show cause notice, and it is against this order that the present appeal has been filed before this forum. 3. Shri M.N. Bharathi, learned Advocate appearing for the appellant submitted, at the outset, that the issue is no more res integra as the same has been considered and settled in their favour in the appellant's own case, for a different p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Central Excise Tariff (Amendment) Act, 2004 (8- Digit Classification Code) - Clarification regarding. I am directed to draw your attention to this Department's Notification No.6/2005-C.E. (N.T.), dated 24-2-2005, issued from F.No.4/3/2002-CX.I (Part-II), which notifies that the Central Excise Tariff (Amendment) Act, 2004 will come into force with effect from 28th February 2005. The said Act is being uploaded on the CBEC website, (www.cbec.gov.in). 2. Accordingly, all the field officers must ensure implementation of the amended Tariff Act (including 8-digit classification code in it's new 1st & 2nd Schedules) from 28-2-2005. Trade should also be suitably informed immediately and guided in the matter so that the transition from 6-digit to 8- digit classification code is smooth without any difficulty to the trade in day- to-day clearances. 3. Notification No. 3/2005-C.E., dated 24th February 2005 has been issued to preserve the existing duty rates on specified commodities where effective rates were built into the six-digit tariff, but are now subject to different tariff rates in the 8-digit code. This is subject to any subsequent changes." 8.4 In the present case, there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1985 (5 of 1986), as the case may be, relating to any goods or class of goods, wherever referred to in the said rules or notifications, the corresponding reference to the Chapter, heading or sub-heading or tariff item, of the First Schedule or the Second Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as amended by the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005) shall be deemed to have been substituted. No. 4/3/2002-CX.I (Pt. II) Abhay Kumar Srivastav Deputy Secretary to the Government of India Note : This notification intends to take care of the technical changes adopted in the numbering scheme for Central Excise classification through the Central Excise Tariff (Amendment) Act, 2004 (5 of 2005). These amendments do not involve any substantive changes in the existing rules, so the particulars of each rule have not been indicated." Furthermore, during debate in Lok Sabha on the said Central Excise Tariff (Amendment) Bill, 2004, the then Hon'ble Minister of Finance in regard to the purpose of introduction of eight digit classification has stated that "the purpose of the Bill is very limited. On the custom side, we already have an eight-digit classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e before directing pre-deposit. The learned AR also relied upon the decision of the Tribunal in the Ugar Sugar Works Ltd. (supra), which we have already discussed above. In the case of Kothari Sugars & Chemicals Ltd. v. CCE - 2010 (262) E.L.T. 545, the Tribunal remanded the matter. In the case of Venkateshwara Winery & Distillery Ltd.v. CCE - 2013 (295) E.L.T. 306, the Tribunal granted stay. In our considered view, none of the case laws relied upon by the learned AR are applicable in the facts and law of the case. 8.10 The learned AR referred Rule 48 of Tamilnadu Distillery Rules, 1985, Govt. of Tamilnadu, to establish that Rectified spirit is fit for human consumption. We find that the adjudicating authority accepted prior to 1.3.2005 Rectified Spirit covers under sub-heading No. 22.04 which is not fit for consumption and we are unable to accept the submission of the learned AR. It is noted that as regards Entry 84, List I, Seventh Schedule to the Constitution and other entries relating to alcohol it was only after the decision of the Hon'ble Supreme Court in the case of Synthetics and Chemicals [1990 (1) SCC 109] on 25-10-1989 holding that industrial alcohol was outside the leg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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