2018 (8) TMI 456

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....the Revenue (s) None for the Respondent (s) ORDER Per Shri Bijay Kumar: The present appeal has been filed the Revenue in pursuance to the impugned Order-in-Original No. 6/Commissioner/CE/Kol.VII/Adjn/2007-08 dt.12.10.2007 passed by Commissioner of Central Excise, Kol.VII, vide which he has dropped the demand of Central Excise duty to the extent of Rs. 67,94,729/- raised against the res....

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.... woven, tufted or flocked, whether or not made up (excluding dari sataranji, namdhs, jute carpets and coir carpets), which were chargeable to Central Excise duty @ 30% ad valorem. 3. The respondent-assessee has stated that in view of this Tribunal's decision in the case of Commr. of Central Excise, Haldia Vs. Gloster Jute Mills Ltd. reported in 2016 (337) ELT 409 (Tri.-Kolkata), wherein it is h....

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....held that unless the goods are expressly covered under an exemption Notification, the same cannot be availed by the manufacturer. The jute matting is not floor covering of jute, but rightly classifiable as carpet other than the textile floor covering and therefore, will attract duty of 30% under Sl.No.3 of Notification No.29/95-CE dated 16.03.95. 5. We have considered the rival submissions and ....

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....buja Exports v. CC [2011 (269) E.L.T. 239 (T)] that interpretation of a definition contained in a particular notification has to be confined only for the purpose of that notification. 3.2 That as the classification list filed by the respondent was duly modified under CETH 5702.49 by application of mind, therefore, extended period cannot be invoked and the demand is time-barred as held by adjudi....