2014 (10) TMI 85

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....er appellate authority has upheld the classification of various types of filters manufactured by the appellant under CETH 84.21 as against the claim of the appellant under CETH 84.24 and consequently confirmed excise duty demand amounting to Rs. 10,71,040/- along with interest thereon and also imposing equivalent amount of penalty. Aggrieved of the same, the appellant is before us. 2. The learned Counsel for the appellant submits that the appellant manufactures different types of filters such as screen filters, hydro cyclone filters and fertilizer tanks. All these are used in irrigation systems. In respect of screen filters, the appellant has also got ISI specification approved to show that these are filters suitable for micro irrigation....

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....nces or horticultural appliances falling under CETH 8424. Even if they are held to parts of irrigation system, then they would merit classification under CETH 8424.2900 and by Notification No. 3/2005 dated 24.2.2005 such parts attract Nil rate of duty. The learned Counsel also points out that the facts that they were manufacturing these filtering systems were well known to the department as early as in November, 2007 when the appellant had written to the jurisdictional Assistant Commissioner of Central Excise that they had started manufacturing agricultural filers and requested for allotment of permanent Central Excise Registration. Further, in the letter dated 9.1.2008, the appellant had also informed the jurisdictional Range Office that t....