2024 (4) TMI 791

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....n 114A of the Customs Act, 1964. The brief background of the case is that the appellant's factories are situated at Kerala, Gujarat and Tamil Nadu which engaged in the manufacture of Automotive Tyers. The present issue is with respect to the import of Shell Flavex Oil 595 B/H imported through Chennai and Nhava Sheva ports for use in its factory at Gujarat. The item being Plasticizer and was classified by all Custom Houses under CTH 38122090. However, with respect to such imports the DRI, Gandhidham after elaborate examination of chemical properties of the item came to the conclusion that it should be classified under CTH 27079900. The appellant without contesting the duty liability due to changed in the classification admittedly paid the du....

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....for this reason also penalty is not imposable. He placed reliance on the following judgment:- Commissioner of C.Ex, Chennai-II Vs. Hindustan Motors Ltd- 2012 (284) ELT 168 (Mad.) Commissioner of C. Ex. Mumbai-II Vs. Hindustan Petroleum Corporation Ltd. -2017 (347) ELT 229 (Bom.) Commissioner of C. Ex. Delhi-III, Gurgaon Vs. Machino Montell (I) Ltd- 2004 (168) ELT 466 (Tri.-LB) 3. Shri A.K Samota Learned superintended (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. On careful consideration of the submission made by both the sides and perusal of the record we find that the case relates to classification of the imported goods, the appellant have classified the goods unde....