9911796707
TMI Blog1996 (7) TMI 357X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-1986 under Tariff Sub-Heading 3501.90 approving the rate of duty @15% ad valorem. The Classification List also showed the composition as follows : (i) Resin; (ii) Starch; (iii) Fillers; (iv) Antisettling Agent & other chemicals. 3. It is appropriate to set out the change in Headings and sub-headings in Chapter 35 which took place with effect from 1-3-1987, the relevant portion of which reads as follows :- "Heading No. Sub-heading No. Description of goods duty Rate of 35.01 3501.00 Casein, caseinates and other casein derivatives; casein glues 15% . . . . . . . . . . . . 35.05 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... duty @ 15% instead of the rate of 40%. This show cause notice was adjudicated by the Assistant Collector by his Order dated 31-8-1988 confirming the demand of duty to the tune of Rs. 4,50,248.15. He also had imposed a penalty of Rs. 500.00 for violation of various provisions of the Central Excises and Salt Act and Rules, 1944. The appellants herein had filed an appeal before the Collector of Central Excise (Appeals), Calcutta being aggrieved of that Adjudication Order. The lower appellate authority set aside the impugned order on the ground that the show cause notice had been issued by the incompetent officer i.e. the Asstt. Collector instead of the notice being issued by the Collector in terms of the provisions of Section 11A of the C.E.S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment did not classify the goods correctly. It continued with the old classification under sub-heading No. 3501.90. In order to examine this contention of the learned Consultant, we have to examine the change in law which had taken place with effect from 1-3-1987. We have already set out the change in Tariff under the Central Excise Tariff Act, 1985 which was effective from 1-3-1987. It is seen from the said change, that Tariff Heading No. 35.01 applies inter alia, to the "Casein Glues". Tariff Heading No. 35.05 applies inter alia, to Glues based on Starches" and Tariff Heading No. 35.06 applies inter alia, to "Prepared Glues and other prepared Adhesives, not elsewhere specified or included". From the description of the goods given in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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