9911796707
TMI Blog2024 (9) TMI 846X X X X Extracts X X X X X X X X Extracts X X X X ..... The ratio of decisions of Tribunal in the case of COMMISSIONER OF CENTRAL EXCISE, HYDERABAD-III VERSUS M/S BHADRADRI MINERALS PVT. LTD. [ 2015 (10) TMI 1836 - CESTAT BANGALORE] is applicable to the facts of the instant case where it was held that the purity of the burnt lime is 70 to 75% only. Therefore, in view of the Board s Circular as well as HSN Explanatory Note, the product manufactured by the respondent has to be classified under CTH 25 only.' Thus, Quick Lime is classifiable under CTH 2522 1000, as contended by the appellant, and not under CTH 2825, as is being canvassed by the Revenue. Levy of interest - HELD THAT:- Admittedly, the Customs Duty and interest had been paid by the appellant during April and May 2018 whereas the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment issued a Show Cause Notice on the ground that the goods were classifiable under CTH 2825, which would attract a higher rate of Customs Duty. 1.1. The appellant paid the duty demanded, along with interest, before the Show Cause Notice was issued. This payment was done under protest . 2. Subsequently, the appellant litigated the issues raised in the Notice submitting that their product was required to be classified under CTH 2522 1000 only. 2.1. However, the ld. adjudicating authority confirmed the demand and appropriated the amount already paid towards Customs Duty and interest. He also imposed a penalty under Section 114A of the Customs Act, 1962. 3. Being aggrieved, the appellant is before the Tribunal. 4. The Ld. Counsel appearing fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uled by the Hon ble Supreme Court that the correct classification of the goods in question would be under CTH 2522 only, he prays that the Tribunal may pass an order directing the Revenue authorities to refund the amount deposited towards Customs Duty and interest, along with appropriate interest from the date on which the payments were done by the appellant, being the period from when the investigation was taken up till these amounts are refunded by the Revenue. Towards this, they rely on the case-law of Indore Treasure Market City Pvt. Ltd. v. Commissioner of C.G.S.T. and C.Ex., Indore [Final Order No. 50125 of 2024 dated 11.01.2024 in Service Tax Appeal No. 55434 of 2023 CESTAT, New Delhi] wherein the Tribunal has considered that when an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t what is covered under 28.25 is Calcium Oxide of purity 98%. The relevant Chapter Note is reproduced below : (11) Calcium Oxide, Hydroxide and Peroxide : This Heading covers only the oxide (CaO) and the hydroxide (CaOH), in the pure state (i.e. containing practically no clay, iron oxide, manganese oxide, etc.) such as the product obtained by calcining precipitated calcium carbonate; The Heading also covers fused lime obtained by fusing ordinary quicklime in an electric furnace. This product has a high degree of purity (approximately) 98% calcium oxide; it is crystalline and generally colourless. It is used, in particular, for refractory linings for furnaces, in the manufacture of crucibles and for addition to concrete, in small pieces, to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Commissioner (Appeals) dated 05.04.2021 cannot stand for judicial scrutiny by confirming the classification under the Customs Tariff Item 2825 90 90 in respect of the impugned goods and thus, the same is liable to be set aside. We are also of the considered view that the impugned order passed by the Commissioner of Customs (Preventive), Mumbai dated 30.10.2019 is liable to be set aside for limited extent and thus, is modified to the extent of reclassifying the impugned goods under Customs Tariff Item 2522 10 00 as detailed in paragraph 19 above and in setting aside the order to the extent of dropping of the adjudged demands of duty as well as the penalties imposed on the appellants. 8.1. We find that against this decision of the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
