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TMI Blog2024 (9) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... 2709. It is observed that the Department did not raise any doubt about the classification of the goods in respect of these 17 Bills-of-Entry when the goods were assessed finally. These final assessments were not challenged by the department and hence the assessment attained finality. The department cannot re-open the classification of the goods imported vide these 17 Bills of Entry later by invoking suppression clause. The appellant has not suppressed any information from the department when the goods were imported under these 17 Bills of entry and all the relevant facts were well within the knowledge of the Department. Thus, there is no suppression of facts with intention to evade payment of tax established in this case and hence, the Show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the impugned order in respect of all the 19 Bills-of-Entry by re-classifying the impugned goods under CTH 2710 is set aside. Since the demand raised against the Appellant itself is set aside, the question of demanding interest and penalty does not arise. The impugned order set aside - appeal allowed. - SHRI ASHOK JINDAL, MEMBER (JUDICIAL) AND SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL) Shri Rahul Tangri, Advocate Assisted by Smt. Udita Saraf, Advocate for the Appellant Shri Subrata Debnath, Authorized Representative for the Respondent ORDER M/s. DIC India Limited, Transport Depot Road, Kolkata 700 088 (hereinafter referred to as the Appellant ) has imported the goods SCRIPTANE PW 28/32H (Petroleum Hydro-treated Middle) and classified the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pur wherein it was opined that the samples fall under Group-B of Annexure-A i.e., CTH 2710. 3. Accordingly, a Show Cause Notice dated 26.12.2013 was issued to the Appellant proposing to demand duty of Rs.52,42,872/- along with interest and penalty. 4. The Notice was adjudicated by the Ld. Commissioner of Customs vide the impugned order wherein the demand as proposed in the Notice was confirmed, along with interest. A penalty of Rs.1,00,00,000/- was imposed under Section 114A of the Customs Act, 1962. The Ld. Commissioner has also ordered confiscation of the goods imported vide the 19 Bills-of-Entry and imposed redemption fine in lieu of such confiscation. 4.1. Aggrieved against the confirmation of the demands, re-classification of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 91 (56) E.L.T. 241 (Tribunal)] affirmed by the Hon ble Supreme Court in 1991 (53) E.L.T. A79 (S.C.) 5.2. The Appellant also submits that mere mis-classification of a product can never be a ground for alleging suppression and thus, invoking the extended period of limitation is not sustainable. Reliance was placed on the following decisions in support of their contention: - (i) Incredible Unique Buildcon Pvt. Ltd. v. Commissioner of C.Ex. S.T., Alwar [2022 (65) G.S.T.L. 377 (Tri. Del.)] (ii) Kayem Food Industries Pvt.Ltd. v. Commissioner of C.Ex., Delhi-III [2018 (10) G.S.T.L. 394 (Tri. Chan.)] 5.3. In respect of the remaining 2 Bills-of-Entry which were provisionally assessed by re-classifying the goods under CTH 2710, the Appellant submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ived from IIT, Kharagpur is not sustainable. 6. On the other hand, the Ld. Authorized Representative appearing for the Revenue reiterated the findings in the impugned order. 7. Heard both sides and perused the appeal records. 8. We observe that the appellant has imported the goods viz. SCRIPTANE PW 28/32H (Petroleum Hydro-treated Middle) and classified the said goods under Chapter Heading 2709. In respect of the 17 Bills-of-Entry filed by the appellant during the period from February 2010 to September 2010, we observe that the Bills of entry were assessed finally classifying the goods under Chapter Heading 2709. We observe that the Department did not raise any doubt about the classification of the goods in respect of these 17 Bills-of-Entry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted a flow chart of the manufacturing process of the impugned goods along with diagrammatic display, which is reproduced below: - 8.3. As per the description provided under Chapter Heading 2709, we observe that Petroleum oils and oil obtained from crude fall under Chapter Heading 2709. In this case, from the flowchart extracted hereinabove, we observe that the goods imported by the Appellant is extracted from crude. Thus, we find that the product viz. SCRIPTANE is appropriately classifiable under CTH 2709. We observe that the adjudicating authority has considered the classification of the impugned goods under CTH 2710, as the supplier of the goods classified the goods under CTH 2710. The adjudicating authority also relied upon the rep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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