2017 (11) TMI 753

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....: Mr. Kamal Aggarwal, FCA Present for the Respondent: Mr. S.K. Bansal, D.R. ORDER Per: B. Ravichandran The dispute in the present case is regarding the eligibility of the appellant for concession under Notification No.67/1995 dated 16.03.1995. The appellants are engaged in the manufacture of lead acid batteries. They are availing area based exemption under Notification No.50/03-CE date....

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....termediate products. The impugned orders demanded duty on this ground and confirmed a liability of Rs. 62,24,404/- and Rs. 2,61,26,784/- for different periods. The original authority also imposed equal amounts of penalty under Rule 25 of Central Excise Rules, 2002 read with Section 11 AC of Central Excise Act, 1944. 2. The ld. Consultant appearing for the appellant in both the appeals submitted....

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....mediate goods during the manufacture of lead acid batteries is lead oxide grey or grey oxide or lead sub-oxide. This has been indicated in the impugned order by the original authority also. However, while applying the principles for classification, the original authority considered the product as lead oxide only, as defined inorganic chemical and classified the same under Chapter 28. Admittedly, t....