2016 (6) TMI 863

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....he goods shall be classified under the CTH 40169990, assessees claim is that the goods shall fall under CTH 84379020. While ld. Adjudicating authority held that the goods imported falls under CTH 40169990, Commissioner (Appeals) held that the same shall fall under CTH 8437 9020. 2. To appreciate the class of goods covered by these tariff entry those are reproduced as follows:- 4016   Other articles of vulcanised rubber other than hard rubber. 4016 10 00 - of cellular rubber 4016 99 -- Other 4016 99 10 --- Rubber cots for textile industry 4016 99 20 --- Rubber bands  4016 99 30 --- Rubber threads  4016 99 40 --- Rubber blankets  4016 99 50 --- Rub....

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....d assessee's contention is that the Excise Notification No. 12/12 - CE dated 17.03.2012, granted exemption from Additional duty of customs to the goods imported by the appellant since that falls under Chapter 84 and the goods imported shall most particularly fall under CTH 84379020 as machinery parts of rice mill. 5. Revenue on the other hand says that the Ld. Commissioner (Appeals) committed error ignoring the ratio of the apex Court judgement in the case of Kohinoor Rubber Mills (supra) Which was decided taken into account of the implications of chapter 40 and chapter 84 along with Section note 1 (a) of chapter Section XVI. Therefore, when apex Court has decided the issue of classification of same goods in Kohinoor Rubber Mills (supra)....

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.... was strengthened by the Explanatory Note at Serial No. 9 under Item 40.16 of the Harmonized Commodity description and Coding System (HSN), upon which the present excise tariff is based. That Explanatory Note states that Heading 40.16 includes other articles for technical uses including parts and accessories of machines and appliances falling under, amongst others, Section XVI." 9. The contention of the respondent is that the exemption notification dated 17.03.2012 shall not decide the liability. Such plea has no force for the reason that the notification could see the light of the day after the apex Court judgement in Kohinoor Rubber Mills (supra) delivered on 20.02.1997. Law having been settled as early as 20.02.1997, legislative inten....