TaxTMI 
TaxTMI 
2023 (9) TMI 450
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....ant. Aggrieved by this order, the appellant is in appeal claiming that for certain products the classification claimed by them was correct and therefore to that extent the appeal has to be allowed. 2. The learned counsel on behalf of the appellant put forth the following submissions: 2.1 The Commissioner in the impugned order at para 44.4 classified the products as follows: Sl.No. Product As classified by M/s. FCIPL Now reclassified under CSH 1 Conbextra GP series 38244090 38245090 2 Conbextra AT 38244090 38245090 3 Conbextra HES 38244090 38245090 4 Conbextra HF 38244090 38245090 5 Conbextra HR 38244090 38245090 6 Conbextra UHS 38244090 38245090 7 Conbextra UW 38244090 38245090 8 Expocrete EC 38244090 38245090 9 Nitobond SBR 38244090 38245090 10 Nitoflor Hardtop/Hardwear/Level Crete 38244090 38245090 11 Superpatch 38244090 38245090 12 Renderoc 38244090 38245090 13 Epoxy Nitozinc Primers 38244090 38245090 14 Reebaklens 38244090 34022090 15 Nitoflor SOL 38244090 34022090 16 Conbextra....
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.... 7 Conbextra UW 38244090 38245090 8 Expocrete EC 38244090 38245090 9 Nitobond SBR 38244090 38245090 10 Nitoflor Hardtop/Hardwear/Level Crete 38244090 38245090 11 Superpatch 38244090 38245090 12 Renderoc 38244090 38245090 13 Epoxy Nitozinc Primers 38244090 38245090 2.3 He further submits that the dispute is limited to serial number 14 to 54 of the above list at para 2.1. With regard to the 14 products mentioned below, the classification is based on opinion given by IIT Madras, hence they accept the classification. It is also submitted that these 14 products are required to be assessed under Section 4A of central Excise Act 1944 on account of reclassification. However, since these products are supplied in bulk and sold to industrial consumers/institutional consumers in large quantities, MRP is not applicable in terms of Rule 2A of the Standard of Weights and Measures (PC) Rules, 1977 and Rule 3 of Chapter II of the Legal Metrology (Packaged Commodities) Rules, 2011. Hence, they request for valuation under Section 4 as against the Section 4A as claimed by the Revenue. Sl.No. (as in para 2.1) Prod....
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....Civil-Aid Techno clinic Private Limited, Bangalore, the impugned products are classifiable under Chapter Sub-Heading 3824 40 10 and not under Chapter Sub-Heading 3824 90 90. He further submitted that the Revenue did not get the products tested by any Chemical Examiner of the Department neither have obtained any technical opinion of a recognised testing agency; and in the absence of any such reports, the submissions made by the appellant on the basis of technical opinions should not be brushed aside. To substantiate this claim, they have relied upon the following decisions: • Bharat Textile Processing vs CC, Tuticorin: 2004 (171) ELT 86 (T) • Wipro GE Medical System Ltd. vs. CC: 2006 (206) ELT 400 (T) • Inter-continental (India) Ltd. vs. UOI: 2003 (154) ELT 37 (Guj.) • CCE, Nagpur vs. DCL Polyesters Ltd.: 2000 (122) ELT 911 (Tri.) 2.5 It is also submitted that the appellants have been regularly filing the classification list as required under Rule 173B of the erstwhile Central Excise Rules, 1944 and the Department had approved such classifications filed from time to time under the heading 3824 of Central Excise Tariff Act, 1985.....
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....ed commodities meant for Industrial consumers or Institutional consumers. Explanation:- for the purpose of this rule a) Institutional consumers means those consumers who buy packaged commodities directly from the manufacturers/Packers for service industry like transportation (including airways, railways), hotel or any other similar service industry. b) Industrial consumer means those consumers who buy packaged commodities directly from the manufacturers/Packers for using the product in their industry for production etc; The Commissioner in the impugned order dated 31.10.2013 at para 49 has clearly stated that the unit quantity packages in respect of the above products did not exceed 25 kgs. He has extracted copies of invoices to show that the clearances were made to building contractors, applicators, distributors and on stock transfers to their own depots. The appellant has also produced various copies of invoices before us in Volume-1A and on perusal of these invoices, we find that the observations made by the Commissioner in the impugned order appears to be correct. Moreover, in none of these invoices, quantity cleared is above 25 kgs/25 litres and c....
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....on of the products, the same may be considered after redetermining the classification based on the technical reports referred above. 4.4 The appellants have also pleaded that regular returns were being filed classification was approved from time to time and it was in the knowledge of the department, therefore, the question of invoking proviso to Section 11A does not arise. Without any opinion on these facts, we remand the matter to the Commissioner to dwell upon classification, valuation and for demanding duty for the extended period after taking into consideration the fact that classifications were approved and regular returns were filed regularly by the appellant. Findings in respect of Appeal No. E/20158/2019 5. The show-cause notice in respect of this appeal was for the period February 2016 to December 2016, which is well within the normal period of one year under Section 11A(1) of Central Excise Act, 1944. However, the issue on merits remains the same as discussed above with regard to 54 products manufactured by the appellant, out of which classification with regard to 13 products have been accepted and with regard to 14 products as listed at para 2.4 though the class....