1997 (5) TMI 135 - AT - Central Excise

Summary

Issues: Classification of goods under Tariff Heading No. 8607 and limitation period for raising demand.

Classification Issue:
The appeal challenged the order-in-appeal by the Collector of Central Excise (Appeals) regarding the classification of Buffer Plungers and Buffer Casings under Tariff Heading No. 8607. The Collector had previously decided the classification in another order-in-appeal, holding that the goods fell under the said Tariff Heading. The Appellate Tribunal confirmed this classification in a previous decision related to the same appellants' case. The Tribunal found that the goods supplied to the Railways were identifiable, finished parts, ready for use without further precision machining, similar to a previous case law. Hence, the classification decision by the Collector was upheld.

Limitation Issue:
The matter also involved the limitation period for raising demands. The appellants contested the duty amount demanded, claiming it was different from what was adjudicated. The Collector of Central Excise (Appeals) noted that the appellants failed to provide evidence to support their claim on the quantum of duty. The Tribunal referenced a Supreme Court decision and held that duty short levied before the show cause notice could be recovered within the time limit specified in Section 11A of the Central Excise Act, 1944. As the Tribunal had already addressed the classification and limitation issues in a prior decision related to the same appellants, and no new evidence was presented in this appeal, the Tribunal found no merit in the appeal and rejected it.