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TMI Blog2024 (5) TMI 1350X X X X Extracts X X X X X X X X Extracts X X X X ..... oided declaring the true organic description of the products and declared them as Big Fib, Mast free comen etc.; where it would be difficult to arrive at the correct classification. The fact that the above products were not organic or inorganic chemicals as claimed by the appellant but edible material having food ingredients came to be known only after the samples were tested and a certificate was issued by Central Food Technological Research Institute (CFTRI), Mysore certifying that the sample were found to be food ingredient. The supplier of the impugned goods who is the sister concern of the appellant had also classified the items under CTH 2106. Since, the appellant was aware of the fact that the goods were classified by their supplier ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pliers invoice. In the statement dated 03.09.2010 given by Shri H. A. Melligere, In-charge, warehouse of M/s. Wrigley India Pvt. Ltd. Bangalore submitted that the item imported was a chemical compound and cannot be consumed directly and it is used as an additive in the manufacture of chewing gums. He further stated that they were not bound by the supplier s invoice but accepted the classification under CTH 2106 and there was no intention to suppress any facts from the department or to evade a payment of duty. Since, the appellant had not declared the true organic description of the goods and simply declared them as Big Fib and Mast Free Comen etc. and they had failed to declare the same CTH that were shown in the invoice of the supplier, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10.03.2017 where it is stated that extended period can be invoked only when there are ingredients necessary to justify the demand for the extended period in a case leading to short payment or non-payment of tax. The onus of establishing that these ingredients are present in a given case is on Revenue and these ingredients need to be clearly brought out in the SCN along with the evidence thereof. The active element of intent to evade duty by action or inaction needs to be present for invoking extended period. He also relies on the decision of Supreme Court in the case of Commissioner of Central Excise Vs. Brindavan Beverages (P) Ltd. and Ors.: 2007 (213) ELT 487 (SC) to substantiate the argument that since the show-cause notice did not alle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s with intent to evade payment of customs duty. All these goes to prove that the show-cause notice alleged mis-declaration and suppression even though the word proviso to Section 28 is missing. This will not in any way vitiate the show-cause notice proceedings with regard to suppression. Hence, the claim of the appellant that the proceedings are beyond the scope of notice is not justified. 5.2 The goods that were imported were sweeteners/flavoring ingredients under the name of Big Fib, Mast Free, Comen, Sweet Drift, Cold Drift, Magna Sweet etc., for manufacture of chewing gum of various flavors. The above goods were classified under CTH 2938 by the appellant and the same was reclassified by the department under CTH 2106 and this classificat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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