Custom, Excise & Service Tax Tribunal
M/S A. R. Polymers (P) Ltd vs Commissioner Of Customs, Central ... on 24 January, 2018
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
REGIONAL BENCH : ALLAHABAD
COURT No. I
APPEAL No. E/1347/2012-EX[DB]
(Arising out of Order-in-Appeal No. 97-CE/LKO/2012 dated 29/02/2012 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Lucknow)
M/s A. R. Polymers (P) Ltd. Appellant
Vs.
Commissioner of Customs, Central Excise & Service Tax,
Lucknow Respondent
Appearance:
Shri Jayant Kumar, Advocate, for Appellant
Shri Mohd. Altaf, Assistant Commissioner (AR), for Respondent
CORAM:
Honble Mr. Anil Choudhary, Member (Judicial)
Honble Mr. Anil G. Shakkarwar, Member (Technical)
Date of Hearing & Date of Decision : 24/01/2018
FINAL ORDER NO. 70370/2018
Per: Anil G. Shakkarwar
The present appeal is directed against Order-in-Appeal No. 97-CE/LKO/2012 dated 29/02/2012 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Lucknow.
2. The short issue involved herein is, whether the goods manufactured and cleared by the appellant viz. Tent can be divided into various parts packed separately and sold together, can be classified under different headings. The issue is covered by the Final Order of this Tribunal being Final Order No. 70128-70129/2017 dated 11/01/2017, wherein this Tribunal has given following findings:
7. Having considered the rival contentions and on perusal of records, we find that there is no dispute that the goods cleared by the respondent-assessee are falling under Chapter 63. There is also no dispute that said Notification No. 29/04-CE dated 09.07.2004 provides exemption to all the goods falling under Chapter 61, 62 & 63 except goods of sub Heading No. 6307.10. There is no dispute that the tents cleared and referred by the said show cause notices did not contain any textile materials other than cotton. Therefore, we find that the description of the goods covered by the said show cause notice matches with the entry in the said notification stating to be cotton, not containing any other textile material. Therefore, we hold that during the period covered by these appeals the goods covered by the said show cause notice were rightfully attracting 4% duty as provided by the said exemption under Notification No. 29/04-CE dated 09.07.2004. Therefore, we dismiss both the appeals filed by Revenue. The respondent-assessee shall be entitled for consequential relief.
3. Heard both the sides and considered the submissions.
4. In view of earlier findings, we hold that the impugned Order-in-Appeal dated 29/02/2012 is not sustainable. We, therefore, we allow the present appeal. The appellant shall be entitled for consequential relief, as per law.
(Dictated in Court) Sd/- Sd/- (Anil Choudhary) Member (Judicial) (Anil G. Shakkarwar) Member (Technical) Ansari 1 3 Ex. Appeal No. 1347/12-DB