2018 (6) TMI 248

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....e brand name "Roofit mix". Respondents assessee were classifying the goods under Chapter Heading 2505.00 of the First Schedule to the Central Excise Act, 1985 (CETA). This was not agreed to by the department resulting in issue of SCN dt. 10.03.2008 for the period July 2005 to January 2008 issued to the appellant, inter alia proposing reclassification of the goods under CETH 32149010, demand of consequential differential duty amount of Rs. 42,71,429/- with interest thereon, confiscation of goods which were cleared without payment of duty and imposition of penalties on the appellants and their Directors / Employees under various provisions of law. Yet another SCN dt. 19.01.2009 was issued with similar proposals, for the period February 2008 t....

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....ries Vs CC Kandla - 2007 (219) ELT 422 (Tri.-Mumbai) involving import of similar products by the assessee through Kandla Port, where the classification has been held as CTH 3214.90 . 3. On the other hand, for the respondents, Ld. Advocate Shri G. Natarajan submits that substantial demand under first SCN is hit by limitation since detailed manufacturing process had been informed by appellants to department while applying for registration on 4.1.2001 and 16.6.2005 and hence no suppression can be alleged. He further submits that under the erstwhile six digit tariff „plasters' are classifiable under Chapter heading 2505, if they consist of a basis of calcium sulphate. However, in the eight digit nomenclature „plasters' fall under....

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.... on record, it is not disputed that the ingredients that go into the impugned product are graded river sand, portland cement, white cement and lime stone powder in specific proportions along with some additions for water retention and crack free nature. Evidently, this mixture does not have a basis of calcium sulphate and hence it could not have come within the fold of CETA classification 2505.00 in the erstwhile Central Excise Tariff prior to 1.3.2005. 4.2 For the period w.e.f. 1.3.2005, corresponding CETH 2520 seeks to cover "Gypsum: Anhydrite; Plasters (consisting of calcined Gypsum or Calcium Sulphate) whether or not coloured, with or without small quantities of Accelerators or Retarders". We thus find that even in the new 8 digit re....

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....tory surfacing preparations for facades, indoor walls, floors, ceilings or the like     3214 10 00 - Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings kg. 16% 3214 90 - Other :     3214 90 10 --- Non-refractory                                           surfacing preparations kg. 16% 3214 90 20 --- Resin cement kg. 16% 3214....

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.....10.02.2009 and 16.07.2009. The impugned orders setting aside this classification cannot therefore be sustained and is therefore set aside in its entirety which will have the effect of restoring the classification upheld by the original adjudicating authorities. So ordered. 4.5 At the same time, we find merit in the Ld. Advocate's contention that substantial period of the first SCN dated 10.03.2008, for the period July 2005 to Jan 2008, whereby duty demand of Rs. 42,71,429/- was confirmed by the OIO dated 10.02.2009, is hit by limitation. The detailed manufacturing process had been informed by the appellant to the department as far back as on 4.1.2001 and 16.6.2005 as averred by the Ld. Advocate. In such circumstances, appellant cannot b....