2003 (9) TMI 388

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....nkar, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The applications for waiver of pre-deposit duty of Rs. 92,53,196/- confirmed against the manufacturing company and penalty of equal amount imposed upon it and penalty of Rs. 10 lakhs imposed upon its Director arise out of the order of the Commissioner of Central Excise, Surat. The demand has been confirmed on th....

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....he properties of the product, namely, viscosity and solubility are changed so as to make the product marketable for different industries such as, paper industry, explosive industry, etc., that the product has a different commercial name, namely, guar gum; that the product is also commercially known as guar gum as stated by the purchasers of the product; that the product was a type of gum manufactu....

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....t applicable as the Chapter 13 of HSN and Chapter 13 of the CETA, 1985 are not aligned, that reliance upon Explanatory Notes at page 109 "for mucilages and thickeners whether or not modified, derived from vegetable product" is not correct; that if the product is held to be sort of manufacture, it would fall under CETA sub-heading 1101.10 as a product of the milling industry - as flour of vegetable....

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....h description has not been found to be incorrect. The demand for the months January to June, 2000 alone will fall within the normal period of limitation. According to the applicants the duty demand for the months of January, February and March would be approximately Rs. 15 lakhs and no demand would be payable for the period April to June, 2000 as the applicants would be entitled to SSI exemption a....