TaxTMI 
TaxTMI 
2026 (3) TMI 1385
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.... the consignment imported vide Bill of Entry No. 3698261 dated 03.06.2011 and Bill of Entry No.5363159 dated 02.12.2011 was subjected to lab analysis after samples were drawn from the same. Based on the lab analysis report and as per the technical data of the products, the Commissioner in the impugned order rejected the declared Customs Tariff Heading (CTH) 6902 9010 and reclassified them under CTH 6806 2000 and demanded differential duty of Rs.15,11,499/- along with interest under Section 28AA of the Customs Act, 1962 and imposed equivalent penalty under Section 114A of the Customs Act, 1962. Aggrieved by the above observations of the Commissioner, the appellant is in appeal before us. 3. The Learned Counsel for the appellant referring to the technical writeup placed on record as Annexure-8 submits that the raw materials are shaped to spherical pellets and then fired, hence, rightly classifiable under CTH 6902 and the basis for reclassifying under CTH 6806 by the Revenue is without any legal or technical/documentary evidences. It is further submitted that the technical writeup of the manufacturer and certification issued by an independent body i.e. British Ceramic Confederation....
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....'Expanded Space Fire Clay Grog' are rightly classifiable under CTH 6902 9010 as claimed by the appellant or to be classified under 6806 2000 as claimed by the Revenue. The relevant entries are reproduced below: Chapter 69 Ceramic products Notes: 1. This Chapter applies only to ceramic products which have been fired after shaping: (a) headings 6904 to 6914 apply only to such products other than those classifiable in headings 6901 to 6903; 6902 Refractory Bricks, Blocks, Tiles and Similar Refractory ceramic Constructional Goods, other than those of Siliceous Fossil Meals or Similar Siliceous Earths 6902 20 - Containing by weight more than 50% of alumina (Al2O3), of silica (SiO2) or of a mixture or compound of these products: 6902 20 10 --- Silica bricks and shapes 6902 20 20 --- High alumina bricks and shapes 6902 20 30 --- Alumina carbon bricks and shapes 6902 20 40 --- Silicon Carbide bricks and shapes 6902 20 50 --- Mullite bricks 6902 20 90 --- Other 6902 90 - Other: 6902 90 10 --- Fire clay bricks and shapes 6902 90 20 --- Graphite bricks ....
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....uired, the sample may be forwarded to IBM Bangalore. However, we do not find any sample being forwarded to IBM Bangalore. From all the above documents, it clearly suggests that the impugned products are rightly classifiable under CTH 6902 9010. Moreover, we find that except to state that one of the invoice issued by the supplier, which was found at the time of audit, wherein they had classified the same under CTH 6806 2000; there is no other evidence placed on record by the Revenue to show that the product is classifiable under CTH 6806. Though the Chemical Examiner's report was in favour of the appellant but Commissioner ignores it stating that it cannot be relied upon since it is based on the writeup given by the appellant and not based on the manufacturing process. However, we find that the manufacturer's letter produced at paragraph 7 clearly states that goods are of ceramic and are shaped before firing. 10. In a similar set of facts, the Hon'ble Supreme Court in the case of Quinn India Ltd. Vs. CCE, Hyderabad (supra), their Lordships have observed that: "7. ............The Tribunal has completely ignored the Report of the Chemical Examiner dated 6-10-1981 and th....
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....se, Raipur: 2013 (288) E.L.T. 161 (SC) has categorically held that when there is no suppression with intention to evade payment of duty, then invoking of extended period of limitation cannot be sustained. Therefore, we find that extended period of limitation cannot be invoked. Appeal is allowed with consequential relief if any. (Order pronounced in Open Court on 24.03.2026.) ============= Document 1 Alfa Aggregates Products Limited Kingsley Works, Kingsley Nr Cheadle, Staffordshire, ST10 2DQ Tel: 01538 754 773 Fax: 01538 750 280 Email: [email protected] Expanded Fireclay Grog (EFG) Manufacture Specially selected Fireclays are sintered on a moving hearth to form a porous ceramic Sinter. Following a cooling period, the sinter is graded and screened into fractions thus producing a range of grain sizes to suit market requirements. The Alfa refractory aggregates have low bulk density, high thermal insulation and refractoriness. All grades are sold world-wide for a range of applications. Applications . Insulating refractory concretes for casting and gunning . Additions to clay mixes to produce semi-Insulating firebricks . Back up insulation as loo....
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.... Yours faithfully France Mmail Francis Morrall Deputy Chief Executive & Employment Director British Ceramic Confederation Tel: 01782 744631 Fax: 01782 744102 Direct Dial: 01782 572846 [email protected] Mob: 07802 570887 web: www.ceramfed.co.uk Read our "key prioritles for the new government" Document 3 Chemical Examiner's report against samples drawn from Bill of Entry No. 3698261 dated 03.06.2011 Lab No . 65(1)/ 13- 6 - 11 Method of manufacture and certificate of analysis(67) of the spl V/R received here from the party Importe 21/96%. The analytical findings obtained in this laboratory for the one upp are in general agreement aseth the certificate of analysis for fine chy grog Submitted by the party/importin ER 76 22/06/11. Expertos, lab has not answered the query as la a better, Chose que cerone illus fixed after shaping decidi the classificationi, Hence que may request ce le clarity the above as pere pl 50 Eslu/ Pl. examine 80 pub up. Res un The matter is examined, the sample V/R is ceramic material in the form of irregular lumps (fried after shaping 24/06/49 - Chemical Examiner's report against samples drawn from Bi....