2017 (1) TMI 494

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....ed Distillate etc.  The present dispute is with respect to the product prescribed as Soya Gum . The appellant was originally classifying the product Soya Gum under chapter heading 15220090, but subsequently changed the classification to 13019019 from the month of May 2007. The classification was again changed in the month of June 2007 to 15079090. It is the case of the Revenue that at the time of changing classification to chapter 13, the appellant also changed the description of the product to read as Soya Oil Sludge . Thereby, camouflaging the fact that what was being manufactured and cleared was nothing but Soya Gum. The Revenue was of the view that product is rightly classifiable under heading 1522 as was being originally done by t....

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....Sludge, with a view to camouflage the real product. Accordingly, he submitted that penalty under section 11AC will be imposable. 6. The dispute is with respect to the classification of the product Soya Gum. The appellant has accepted the classification under heading 1522, as proposed by the Revenue and have also paid the differential duty along with applicable interest. They are agitating against imposition of penalty under section 11AC. From the records, I find that the product Soya Gum was being manufactured and cleared classifying the same under chapter heading 1522. However, during the period May 2007, the assessee has changed the classification to chapter 1301 along with change in description of the item to Soya Oil Sludge. As a res....