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Issues: (i) Whether Tamarind Kernel Powder was classifiable under Chapter sub-heading 1301.10 of the Central Excise Tariff Act, 1985 rather than under Chapter sub-heading 1101.00; (ii) whether the duty demand required recomputation by granting cum-duty price benefit and considering the bar on the extended period of limitation.
Issue (i): Whether Tamarind Kernel Powder was classifiable under Chapter sub-heading 1301.10 of the Central Excise Tariff Act, 1985 rather than under Chapter sub-heading 1101.00.
Analysis: The product and the manufacturing process had already been examined in the appellant's own case. The Tribunal followed that earlier determination, which had analysed the tariff entry and HSN notes and held that the product fell under Chapter sub-heading 1301.10 during the relevant period.
Conclusion: The classification was held against the assessee and in favour of Revenue.
Issue (ii): Whether the duty demand required recomputation by granting cum-duty price benefit and considering the bar on the extended period of limitation.
Analysis: The earlier decision had expressly allowed recomputation on the basis of cum-duty realization and had also held that invocation of the extended period was not maintainable. The present appeal was disposed of by following that decision and directing the adjudicating authority to rework the demand accordingly.
Conclusion: The matter was remanded for recomputation with cum-duty benefit and without the extended period of limitation.
Final Conclusion: The classification issue was affirmed against the assessee, but the demand could not be finalized without fresh computation in accordance with the prior Tribunal ruling, so the case was sent back to the adjudicating authority.
Ratio Decidendi: Where the classification of goods has already been determined in the same assessee's case, the same view governs subsequent proceedings, and the duty demand must then be recomputed in accordance with cum-duty valuation and the limits on extended limitation as already decided.
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