9911796707
TMI Blog2000 (9) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... tion indicated the classification under heading 84.24 of the tariff and claimed that the goods were wholly exempted from duty by notification 46/94. This notification inter alia exempts from duty mechanical appliances of a kind used in the agricultural or horticultural appliances classifiable under heading 84.24. The department did not accept this contention with regard to the classification and therefore the eligibility to the exemption of the goods. Notice was issued proposing classification of the poly tubes and other tubes falling under heading 39.17. The notice also alleged manufacture and clearance of goods without following the formalities such as filing of classification list etc. The notice proposed confiscation of a quantity of pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment. The assessee had, in the declaration filed by it, indicated the particulars of the goods, as we have indicated in the preceding paragraph. From these particulars, the department could easily have concluded whether what was being manufactured was irrigation system or something else. The basis in the notice for invoking the extended period is that the assessee wilfully did not declare to the department, "every facts" apparently that the goods consisted of poly tubes and other items, and wilfully mis-stated the manufacture of irrigation system. In the light of the fact that the goods in question had been specified in the declaration, this first allegation will not sustain. The second allegation will also not sustain. It is for the depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned, as is the order of confiscation of plastic scrap and imposition of penalty. 10.The following grounds were urged in support of the claim for classification of these goods under heading 84.24. The tubes were specially manufactured for irrigation purposes in support of which the Bureau of Indian Standard IS-12786 : 89 was cited. The Commissioner of Central Excise, Auran-gabad had in his letter dated 24-8-1998 to the Assistant Commissioner held that pipes are classifiable in fact under Heading 8524.91. The Commissioner drew support from the Circular F. No. 93/13/97-CX. 3, dated 16-3-1998 of the Board. The Commissioner of Customs (Appeals) had in his order 748/97 confirmed the classification claimed by the assessee under tariff heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufactured an irrigation system. It is also not possible for us to say, and this was not explained to our satisfaction by the advocate for the assessee that 11 items specified in the declaration all this constitute a complete irrigation system. 13.We are not persuaded by the attempt of the advocate for the appellant to say that since the system was stated in the declaration to comprise various components, it is the classification of component that we are concerned with. That statement is obviously contrary to what is mentioned in the declaration of classification of irrigation system. If it was so, the classification of component that was to be considered that would have been made clear. The exemption was therefore claimed not for parts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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