COMMISSIONER OF CENTRAL EXICSE, VAPI Vs. M/S. KOLETY GUM INDUSTRIES
SUPREME COURT OF INDIA
Commissioner Of Central Exicse, Vapi
M/S. Kolety Gum Industries
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A.K.SIKRI,J.ROHINTON FALI NARIMAN,J. -
(1.) In this case the dispute is about the classification of goods known as "Guar Gum and Guar Dal Flour". As per the assessee, the goods should be covered by Chapter
sub -heading 1301.10 whereas the Revenue seeks
classification under Chapter heading 1101.00. The Tribunal
has decided the case in favour of the assessee herein. The
Tribunal has also, in the instant case, held that the
demand in any case was time barred.
(2.) Learned senior counsel appearing for the Department
has drawn our attention to the judgment of the larger Bench
of the Tribunal in the case of Krap Chem Pvt.Ltd. vs.
Commissioner of Central Excise & Service Tax, Daman,
Rajkot reported in 2015 (325) ELT 339 (Tri. - LB), wherein
larger Bench has taken the view which is in favour of the
Revenue and the aforesaid goods are classified under
Chapter sub -heading 1301.10. He also points out that the
aforesaid judgment of the larger Bench was not challenged
by filing appeal by the assessee in the said case. We
need not go into the aforesaid issue inasmuch as the
assessee would succeeed on the ground of limitation itself
because of the reason that the judgment of the Tribunal on
the issue of limitation is perfectly justified inasmuch as
at the relevant time there was conflicting judgment of the
Tribunal and thus the action of the respondent in
classifying the goods was clearly bonafide and larger
period of limitation would not be available to the
(3.) The civil appeal thus fails on the ground of
limitation and is dismissed accordingly.
[ROHINTON FALI NARIMAN]
22nd April, 2016.;
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