2017 (12) TMI 892

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....E/JPR/2015 dated 07.01.2015 Order-in-Appeal No.133(SLM)C E/JPR/2014 dated 31.12.2014 Period of dispute 01.04.2004 to December 2008 & (ii) 01.01.2009 to 31.10.2009 01.11.2009 to 30.09.2010 01.10.2010 to 31.03.2011 2. The appellant is engaged in the manufacture of various construction chemicals and discharging Central Excise Duty on such goods in terms of Section 4 of the Central Excise Act. The goods manufactured by the appellant were classified by them under CETH 3816 as miscellaneous chemicals. The department was of the view that the classification under 3816 was incorrect and proceeded to reclassify the goods under CETH 3214. Accordingly, vide the impugned orders, total differential duty amounting to Rs. 70,91,784/- was ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... their goods may be classified under CETH 3824 which covers various types of prepared binders and other chemical products and preparations of allied industries. He also submitted that CETH 382440 covers prepared additives for cements, mortars or concrete and 382450 covers non-refractory mortar and concretes. He further argued that the adjudicating authority, in respect of most of the products have not examined the claim of the alternate classification under 3824 and no findings have been recorded in the impugned orders. E. Shri Jain also submitted that if the products are classified in Chapter 38, there will be no assessment under section 4A on MRP basis and the differential duty will not arise. F. Lastly, he submitted that the Ld. Co....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al carbides, mortars or concretes: Kg 10% 3824 40 --Prepared additives for cement, mortars or concretes:     3824 40 10 --Damp proof or water proof compounds ... Kg 10% 3824 40 90 --Others..... Kg 10% 3824 50 --Non-refractory mortars and concretes:       3214 Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for facades, in-door walls, floors, ceilings or the like     3214 10 00 Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings Kg 10% 3214 90 -Other:     3....