9911796707
TMI Blog2024 (11) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... COMMISSIONER OF CUSTOMS C. EX. [ 2019 (8) TMI 250 - CESTAT MUMBAI] , the assessee has classified their products under Chapter Heading 8704 and claimed exemption under Notification No.6/2006-CE dated 01.03.2006 Sl.No.87 as amended by another Notification No.12/2012-CE dated 17.03.2012 Sl.No.334, which is not the case in hand. The appellant admittedly classified their products under Chapter 8707 instead of 8704. In that circumstances, the cases relied upon by the ld.Counsel for the appellant, are not applicable to the facts and circumstances of the case. But the appellant agreed upon that as they were filing ER-1 Returns regularly and classified their product under Chapter Heading 8707 claiming exemption Notification No.6/2006-CE dated 01.03 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the Chassis. The appellant has not taken any cenvat credit and after completion of body building, they have been cleared classifying under Chapter 8707 to their suppliers of Chassis and did not pay duty on Chassis availing exemption Notification No.6/2006- CE dated 01.03.2006 Sl.No.87 as amended by another Notification No.12/2012-CE dated 17.03.2012 Sl.No.334. 2.1 During the course of investigation, the proceedings were initiated against the appellant for mis-classification of their products as under Chapter Heading 8707 instead of Chapter Heading 8704. Therefore, it was proposed that the appellant is not entitled for the benefit of Notification No.6/2006-CE dated 01.03.2006 Sl.No.87 as amended by another Notification No.12/2012-CE dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the cases relied upon by the ld.Counsel for the appellant are not applicable to the facts and circumstances of the case. 5. Heard both the parties and considered the submissions. 6. We have gone through the case records and the cases relied upon by the ld.Counsel for the appellant. We find that in both the cases, the assessee has classified their products under Chapter Heading 8704 and claimed exemption under Notification No.6/2006-CE dated 01.03.2006 Sl.No.87 as amended by another Notification No.12/2012-CE dated 17.03.2012 Sl.No.334, which is not the case in hand. The appellant admittedly classified their products under Chapter 8707 instead of 8704. In that circumstances, the cases relied upon by the ld.Counsel for the appellant, are not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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