Case Law Details
Rippen Radiators & Heat Exchangers Pvt Ltd Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
CESTAT Ahmedabad held that Parts of Drier/ parboiling parts namely Heat Exchanges, Drier Fan and Aluminium Fin Tubes are classifiable under Chapter Heading 8437 and attracted NIL rate till Circular No. 924/14/2010-CX dated 19.05.2010 got rescinded.
Facts- The issue involved in the present case is classification of goods i.e. Parts of Drier/ parboiling parts namely Heat Exchanges, Drier Fan and Aluminium Fin Tubes cleared by the appellant for Rice Mill machinery. The department has classified the said goods under Chapter Heading 8419 which attracted duty at the appropriate rate whereas the appellant plea was that the said goods were not chargeable to duty as the same were classifiable under Chapter heading 8437 of the Central Excise Tariff Act, 1985.
Notably, as per Circular No. 924/14/2010-CX dated 19.05.2010 the said item was held classifiable under Chapter heading 8437 and attracted Nil rate of duty. However, the said Circular was withdrawn by the department on 15.05.2014 vide Circular No. 982/06/2014-CX.
Conclusion- In the present case, the period involved is 2011-12 to 2013-14 and during this period the circular dated 15.05.2014 was not in force but during the relevant period the Circular dated 19.05.2010 was prevailing and according to which the goods were classifiable under Chapter heading 8437. Therefore, in view of the said Circular dated 19.05.2010 the appellant was not liable to pay any duty for the clearances made prior to rescinding the Circular dated 19.05.2010.
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