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of <h1>Tribunal orders reevaluation of 'Jute Webbings' classification for duty</h1> <h3>BIRLA JUTE & INDUSTRIES LTD. Versus COMMISSIONER OF C. EX., CALCUTTA-I</h3> The Tribunal remanded the case for reevaluation of the classification of 'Jute Webbings' under sub-heading 5306.29 or 5806.90 and the demand of duty for ... Classification - Demand - Limitation Issues: Classification of 'Jute Webbings' and demand of duty based on the classification.Classification of 'Jute Webbings':The case involved the classification of 'Jute Webbings' under sub-heading 5306.29 or 5806.90. The appellants claimed classification under 5306.29, while the Department classified them under 5806.90 as narrow woven fabrics. The appellant argued that 'Jute Webbings' are woven fabrics of narrow width, falling under sub-heading 5306.29, covering jute fabrics regardless of type, size, or width. They contended that Chapter 58 does not apply as it pertains to specially woven fabrics. The Revenue argued that 'Jute Webbings' could be classified under Heading No. 58.06 as per HSN Explanatory Notes. The Tribunal noted a previous case where 'Jute Webbings' were classified under 5806.90 but found insufficient evidence in the present case. The matter was remanded for reevaluation by the Assistant Commissioner.Demand of Duty and Limitation:In Appeal No. E/R-18/98, the issue of demanding duty for the period from 1-3-1988 to 30-4-1992 was raised. The appellant argued that the demand was time-barred as the notice was issued after the classification lists were approved under Heading No. 53.06. The Tribunal agreed that the demand could only be raised for six months from the relevant date, as there was no suppression by the appellants. Citing a previous case, the Tribunal held that demands made before the issuance of a show cause notice were sustainable. The matter was remanded for a fresh decision on the demand of six months based on the outcome of the reevaluation by the Assistant Commissioner.In conclusion, the Tribunal remanded the case for reevaluation of the classification of 'Jute Webbings' and the demand of duty based on the new classification criteria. The decision highlighted the importance of evidence and proper evaluation in determining the classification of goods for duty purposes.
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