2024-VIL-1076-CESTAT-CHD-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise – Classification of coin blanks of copper alloys/ strips of copper/ coils of zinc & nickel, DTA Clearances – appellant, a 100% EOU engaged in the manufacture of coin blanks of copper alloys/strips of copper/coils of zinc & nickel - appellants classified the blanks manufactured by them under CETH 74094000 as copper plates, sheets and strips - Dept of the view that the coin blanks are classifiable under CETH 7419 as articles of copper, and consequently demanded duty on the DTA clearances, denied the concessional rate of duty under Notification No.23/2003, and imposed education cess and penalty – eligibility to benefit under Para 6.8(a) of Foreign Trade Policy, 2009-14 – HELD - the coin blanks are classifiable under CETH 7419 as they have attained the essential character of an article, having a distinctive shape, size, and character, and are used specifically for minting coins - though for the purpose of classification, coin blanks and copper strips are classified separately, they are similar goods for the purpose of Para 6.8 of the Foreign Trade Policy, and the appellants are entitled to the DTA clearance benefit - the demand of education cess is set aside as it was already included in the computation of the aggregate customs duties, and penalty is also set aside the penalty as the issue involved legal interpretation - The classification of the coin blanks under CETH 7419 is upheld. The demand of duty on DTA clearances is set aside. The demands of education cess and penalty are also set aside - The appeal is partly allowed
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