9911796707
TMI Blog2025 (2) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... assified by the respondent under CETSH 48185000, since the CETSH 48185000 specifically reads 'articles of apparel and clothing accessories' and are chargeable to duty at the rate 16% at the relevant time. Classification of printed fabric folder and swatch cards - HELD THAT:- It is found that the Heading 4820 clearly indicates that the goods covered therein are all items of stationary and as known in the market. The product being manufactured by the appellant is totally different and not comparable to the goods 'folder' as contemplated in the CETSH 48203000. Accordingly classification of the same under CETSH 48203000 is unsustainable. Time limitation - suppression of facts or not - HELD THAT:- It is an admitted fact that, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hly classifiable under CETSH 4901 1020 iii) The Appellants cannot be charged with willful mis-statement or suppression of facts with intent to evade tax, for invoking extended period of limitation in this case.
The confirmation of the demand by invoking extended period of limitation is unsustainable. Since entire demand is barred by limitation, the impugned order is set aside - appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... s filed before the Commissioner (Appeals) and after considering the issue the Commissioner (Appeals) upheld the impugned order and rejected the appeal. Aggrieved by said order the present appeal is filed before the Tribunal. 3. When the appeal came up for hearing, Learned counsel for the appellant submits that in the present case the demand is for the period from 04/2006 to 12/2008, show-cause notice was issued on 20.01.2011. Learned counsel submits that there is no suppression of facts and the proposed classification is also now reflecting the actual product manufactured by them. Even, if it is assumed that the appellant has not made a proper declaration regarding the classification as alleged, classification proposed by the respondent i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disclosed deliberately to escape from payment of duty. Where facts are known to both the parties the omission by one to do what he might have done and not that he must have done, does not render it suppression" 4. As regarding classification, the learned counsel submits that the 'Collar Band' and 'Chest Band' manufactured by the appellant are used for giving stability to the chest portion and collar portion of the shirt while packing and even without such printing the goods may be put to the intended use. Since, there is no direct classification relating to goods manufactured by Appellant and thus appellant classified the goods as under CETSH 4909 0090. However, the respondent is alleging that the said goods are falling un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Authorized Representative (AR) reiterated the finding in the impugned order and further submits that CETSH 48185000 includes Toilet paper and similar paper, cellulose wadding or webs of cellulose Fibers....................and similar household stationary or hospital articles, articles of apparels and clothing accessories of paper pulp, paper, cellulose wadding or webs of cellulose Fibers" (emphasis supplied) chargable to duty @ 16% upto 01.03.08, 14% upto 06.12.08 and 10% from 07.12.08. As regarding 'swatch cards' and 'printed folders' have been classified under CETSH 49011020, which is also inappropriate in as much as primary use of the product is not as an articles of printing industry but in as sales promotion accessori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ended period of limitation is well settled as per the judgment of the Hon'ble Supreme Court in the matter of Continental Foundation Jt. Venture Vs. Commr. Of C. Ex., Chandigarh-I reported in 2007 (216) E.L.T. 177 (S.C.), wherein it is held that as far as fraud and collusion are concerned, it is evident that the intent to evade duty is built into these very words. So far as mis-statement or suppression of facts are concerned, they are clearly qualified by the word 'wilful', preceding the words "mis-statement or suppression of facts" which means with intent to evade duty. The next set of words 'contravention of any of the provisions of this Act or Rules' are again qualified by the immediately following words 'with intent to evade payment of d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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