2017 (11) TMI 436

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.... and supplied after machining, outer dimention turning, back facing, hole drilling, hole tapping etc were used for assembly of stator plates, magneto assembly therefore goods supplied by the appellant is Magneto Assembly and correctly classifiable under Chapter sub heading 8511.00 attracting Central Excise duty @ 20% up to 1-3-1997 and 18%@ advelorum onward. Accordingly, a show cause notice for demand of differential duty was issued, which was culminated into adjudication order whereby the demand of Central Excise duty amounting to Rs. 8,43,089/- was confirmed under Section 11A along with interest under Section 11AB and penalty of equal amount was also imposed under Section 11AC. Being aggrieved by the adjudication order, appellant filed ap....

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....08(224)ELT 286(Tri. Del)] (b) Saraswati Engineering Works Vs. Commissioner of C. Ex. Mumbai-III[2005(185)ELT 40(Tri. Mum)] (c) Commissioner of Central Excise, Mumbai-II Vs. Mukund Ltd[2004(167)ELT 177(Tri. Mumbai)] He submits that as regard the classification, when the appellant have been filing classification declaration the dispute can be raised only for the prospective period and no question can be raised retrospectively. In this regard, he placed reliance on the Hon'ble Supreme Court judment in case of Collector of Central Excise, New Delhi Vs Bhiwani Textile Mills[1996(88)ELT 639(S.C.)] and Hindustan Ferodo Ltd Vs. Collector of Central Excise, Bombay[1997(89)ELT 16 (S.C.)]. 3. On the other hand, Shri. A.B. K....

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....under Chapter 76 as the same does not attained essential characteristic of stator plates. In the case of Mukund Ltd(Supra) the Tribunal has passed following order: In view of Rule 2(a) of the General Interpretative Rules (G.I.R.), any reference in a heading to parts of machine includes a reference to incomplete and unfinished machine parts provided the same have the essential characteristics of the complete or finished machine parts. The H.S. Explanatory Notes under Heading 73.25, as quoted by the original authority in his order, also emphasizes that castings which require further working but have the essential character of a finished product would not be covered by the said heading. There can be no dispute that there are four stag....