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TMI Blog2024 (8) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals), it has to be held that 'imitation jewellery' would merit classification under Customs Tariff Heading 7117 and would be eligible for exemption from payment of Special Additional Duty under the Notification dated 17.03.2012. The impugned order dated 12.10.2021 passed by the Commissioner (Appeals) relating to the appeal filed against the order dated 24.03.2020 passed by the Deputy Commissioner is set aside with consequential relief, if any, to the appellant - Appeal allowed. - MR. DILIP GUPTA, PRESIDENT AND MR. P. V. SUBBA RAO, MEMBER (TECHNICAL) Shri D.K. Rana, Advocates for the Appellant Shri Girijesh Kumar, Authorized Representative of the Department ORDER M/s Swatch Group India Private Limited [the appellant] ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel pointed out that in terms of Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 the time period for filing the appeals stood extended if it fell between 20.03.2020 upto 30.06.2020, which period was subsequently extended up to 31.12.2020 by a notification dated 30.09.2020. It has, therefore, been submitted that in view of the aforesaid Ordinance, which was subsequently converted into an Act, there was no delay in filing the appeal. 4. Shri Girijesh Kumar, learned authorised representative has, however, supported the impugned order and has contended that it was for the appellant to have placed these facts before the Commissioner (Appeals) at the time of hearing but they were not pointed out, the Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls were filed by the appellant before the Commissioner (Appeals). A perusal of the order does indicate that the issue involved in all the four appeals is identical. 10. While allowing the two appeals filed by the appellant, the Commissioner (Appeals) made the following observation: 5.3 The issue before me is to decide whether the impugned goods i.e. imitation jewellery classifiable under CTH 7117 were eligible for the exemption from payment of SAD under Sr. No. 77 of Notification No. 21/2012-Cus dated 17.03.2012 (Sr.No.77) of Notification No. 21/2012-Cus dated 17.03.2012 reads as under:- Sr.No. Chapter, heading, sub heading or tariff item of the First Schedule Description Standard rate 44 Chapter 71 (except 7113) All goods other than Articl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial Additional Duty under the Notification dated 17.03.2012. 12. In the present case also, the issue is regarding classification of 'imitation jewellery'. As the Commissioner (Appeals) has already decided the issue on merits in the case of the appellant in the common order dated 12.10.2021, it is considered appropriate to decide this appeal instead of remanding the matter to the Commissioner (Appeals). 13. In view of the order passed by the Commissioner (Appeals), it has to be held that 'imitation jewellery' would merit classification under Customs Tariff Heading 7117 and would be eligible for exemption from payment of Special Additional Duty under the Notification dated 17.03.2012. 14. Thus, for all reasons stated above, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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