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Appeal allowed on Di-calcium phosphate tariff classification dispute. Previous case laws and Notification No 4/2016 CE(NT) considered. The Tribunal allowed the appeal in the case concerning the classification of Di-calcium phosphate under different tariff headings. The Tribunal considered ...
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Appeal allowed on Di-calcium phosphate tariff classification dispute. Previous case laws and Notification No 4/2016 CE(NT) considered.
The Tribunal allowed the appeal in the case concerning the classification of Di-calcium phosphate under different tariff headings. The Tribunal considered previous case laws and Notification No 4/2016 CE(NT) dated 12.02.2016 and noted that appeals had been allowed based on the notification for the relevant period, leading to the allowance of the present appeal.
Issues involved: Classification of product Di-calcium phosphate under different tariff headings - Applicability of Notification No 4/2016 CE(NT) dated 12.02.2016.
The appellants had classified their product Di-calcium phosphate under 23099010, while the Department classified it under 28352500, leading to a demand of Excise Duty of Rs 1,37,09,344/- along with interest and penalty. The appellants challenged this before the Tribunal.
The appellant's counsel argued that the issue had been previously decided by the Tribunal in various cases, citing examples such as KPR Fertilisers Ltd., SPA VET MIN Pvt. Ltd., Shree Pushkar Petro Products Ltd., Panoli Intermediates India P Ltd., and Shree Annam Chemicals (P) Ltd. He also pointed out the relevance of Notification No 4/2016 CE(NT) dated 12.02.2016, which clarified the classification of goods for the period from 01.02.2008 to 01.02.2014.
The learned AR representing the Department reiterated the arguments made by the Adjudicating Authority.
After hearing both sides and considering the cited case laws and Notification No 4/2016, CE(NT) dated 12.02.2016, the Tribunal noted that appeals had been allowed based on the notification for the relevant period in this case (April 2008 to December 2011). Consequently, the Tribunal allowed the present appeal.
(Order pronounced and dictated in the open Court)
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