TaxTMI 
TaxTMI 
2013 (9) TMI 1004
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....t of duty on account of misclassification of their aforementioned goods as "All goods other than parts" under Chapter sub-heading 8455.10 attracting Central Excise duty @ 10% Adv. instead of "parts" under Chapter sub-heading 8455.90 attracting Central Excise duty @ 15% Adv. for the period from 16-3-1995 to February, 1997. It is alleged that the appellant did not declare the manufactured goods as "parts", but cleared the same declaring as "for use" in the Rolling mills. This has resulted in misdeclaration by way of misclassification of the goods with intent to evade payment of duty. The said notice, on adjudication, was confirmed. Hence the present appeal. 3. The ld. Advocate, Shri S.P. Majumdar, appearing for the appellant, submitted that the appellant had filed classification declaration No. 1/RV/96-97, dated 30-4-1996 declaring the manufactured goods being Annexure A to the said declaration, as falling under Chapter sub-heading No. 8455.10 and parts (Annexure B) to the said list under Chapter sub-heading 8455.90 of CETA, 1985. The ld. Advocate further submitted that prior to the said declaration, all these products were classified under Chapter sub-heading 8455.00 of CETA....
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....); (iii) Ballarpur Industries Ltd. v. Union of India - 1994 (74) E.L.T. 795 (Del.); (iv) Shahnaz Ayurvedics v. CCEx., Noida - 2004 (173) E.L.T. 337 (All.); (v) Sumeet Industries Ltd. v. CCEx., Surat - 2010 (259) E.L.T. 152 (Tri.-Ahmd.); (vi) Alpha Lab v. CCEx., & Cus., Vadodara - 2009 (247) E.L.T. 625 (Tri.-Ahmd.); (vii) Ranutrol Lifestyle v. CCEx., New Delhi - 2008 (232) E.L.T. 272 (Tri.-Del.); (viii) Cipla Ltd. v. CCEx., Mumbai-II - 2006 (205) E.L.T. 652 (Tri.-Mumbai). 4. Per contra, the ld. AR for the Revenue, reiterated the findings of the ld. Commissioner and submitted that all these goods mentioned in Annexure A to the classification declaration, were not cleared by the appellants as a Rolling Mill, but were cleared from time to time as parts of rolling mills. It is his submissions that these items were cleared to various rolling mill for replacement of damaged or worn out parts and the appellants could not establish through documentary evidences that the dispatch of individual machines was against the Purchase Order of a Metal Rolling Mill. On the issue of limitation, the ld. AR contended that even though, the goods were claimed as parts of Rolling Mill, appropriate ....
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....ion of the appellant is that the aforesaid items are machines having independent functions and are used in the Rolling Mills, hence, ought to be treated as "Metal Rolling Mills and Rolls therefor" and accordingly classifiable under Chapter sub-heading 8455.10 as "All goods other than parts" attracting duty @ 10%. The contention of the Department on the other hand, is that all these parts might have been used in Rolling Mills, but the appellants had not cleared the rolling mill as such and, hence, these items merit classification as "Parts" under Chapter sub-heading 8455.90 attracting duty @15%. Undisputedly, the appellants had not placed any evidence that all these items were cleared by them against a Purchase Order for supply of Metal Rolling Mill and Rolls therefor. It is their contention that since each of these items are itself capable of discharging function of machines independently and used in Metal Rolling Mills and Rolls therefor, hence, should fall under the category of "All goods other than parts under Chapter sub-heading 8455.10. At the first blush, the said argument may sound attractive, but on a deeper analysis, would lead to a contrary result. This issue has been exa....
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....ified under 8455.10 has to be metal Rolling Mill. This view is strengthened when we refer to Heading 84.55 as given in H.S.N, which reads as under :- 84.55 - Metal Rolling Mills and Rolls therefor 8455.10 - Tube Mills - Other rolling Mills 8455.21 - Hot or combination hot and cold 8455.22 - Cold 8455.30 - Rolls for rolling mills 8455.90 - Other Parts. 6.2 Thus different types of rolling mills are covered by separate sub-headings of HSN whereas in Central Excise Tariff there is only one sub-heading for all types of rolling mills." 8. We do not see any reason to depart or disagree with the aforesaid observation. Also, we find that the ld. Advocate for the appellants has not seriously disputed the classification of the aforesaid items under Chapter sub-heading 8455.90 as 'parts', before us. Thus, following the decision of this Tribunal in Simplex Engg. & Foundry's case (cited supra), we hold that the items in dispute merit classification under Chapter sub-heading 8455.90. 9. The ld. Advocate, however, vehemently argued on the issue of limitation. We find that the appellants have been manufact....
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....t amendment. A perusal of sub-section (1) of that Section shows that where any duty of excise has not been levied or short levied or short paid or erroneously refunded, the Central Excise Officer concerned may, within six months from the relevant date, serve notice on the person chargeable with that duty. This provision would clearly show that the period for which the demand could be made was only six months prior to the service of the notice. Now, in the present case, it has been found by the High Court and, in our opinion, rightly, that there was no suppression or misstatement of facts or fraud by the appellant to which the alleged short levy or non-levy could be attributed. In fact, it is common ground that right from 1962 the appellant was filing classification lists containing the description of the items and showing them as liable to the payment of excise duty only under Item No. 26AA(ia) and these lists were accepted and approved by the excise authorities. In these circumstances, we fail to see how it could be said that the appellant was guilty of any suppression or misstatement of facts or collusion or violation of the provisions of Central Excise Act as contemplated under ....