2011 (4) TMI 312

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.....2002 for Rs.13,93,207/- wherein it was alleged that the assessee has not paid special excise duty (S.E.D) on the clearance of P.V.C float during the period March 2000 to 28.2.2002 as they had mis-classified the said product under chapter sub heading no. 3926.90 instead of chapter sub heading no. 8907.00 of CETA 1985 and consequently had not paid excise duty @16% amounting to Rs.13,93,207/-. The SCN was confirmed by the Additional Commissioner, Central Excise & Customs, Aurangabad vide OIO no. 104/Addl. Commr/CEX/2003 dated 16.06.2003 and imposed equal penalty. Being aggrieved by the above order-in-original, the assessee had filed an appeal before the Commissioner(Appeals) who has allowed the assessees appeal and set aside the impugned orde....

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....g structure. He also submits that as per HSN explanatory note (page no. 575) to CETA 39.26 goods covers articles, not elsewhere specified or included, of plastics or of material of heading 3901 to 3914. The PVC float is having specific use and not a general use item, therefore, it will not be classified under CETH 39.26 and the heading 89.07 is specific. 4. No one is present on behalf of the respondents. 5. We have considered the submission made by the learned SDR. CETH 89.07 covers other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons). The contention of the department is that the product manufactured by the respondents is buoyant of fishing net and therefore have to be treated as fallin....