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Case Law Details

Case Name : Sikkim Organics Vs Commissioner of CGST (CESTAT Kolkata)
Appeal Number : Excise Appeal No. 75881 of 2017
Date of Judgement/Order : 12/07/2022
Related Assessment Year :
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Sikkim Organics Vs Commissioner of CGST (CESTAT Kolkata)

CESTAT Kolkata held that Sikko Sol no used in Automobile and hence not classifiable under tariff item 2710 12 13 of CETA 1985 hence duty demand thereon unsustainable.

Facts- The appellant is engaged in the manufacturing of “Sikko Sol” classified under tariff item No. 38140010 of the First Schedule to the Central Excise Tariff Act, 1985 and cleared the goods on payment of Central Excise duty.

By the impugned order, the Commissioner of Central Excise & Service Tax, Siliguri, confirmed the demand of Central Excise duty of Rs. 33.77,95,151.00 along with interest and imposed a penalty on the clearance of Sikko Sol classifying under tariff item 27101213 of CETA, 1985. It has also confiscated the seized goods and imposed a redemption fine of Rs. 1,57,592.00 and directed recovery of re-credit of Rs. 42,088.00 and inadmissible Cenvat Credit of Rs. 44,100.00 and also imposed a penalty thereon.

Conclusion- Held that Sikko Sol was not used in Automobile. We do not find any evidence that Sikko Sol is used as Light Oil and/or motor spirit suitable for use in Spark Ignition Engine as mentioned in the supplementary note. So, there is no merit to classify Sikko Sol under tariff Item 27101213 of CETA 1985. The demand of duty along with interest and penalty by the impugned Orders classifying the product under Tariff No. 27101213 cannot be sustained.

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