9911796707
TMI Blog1996 (9) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... dispute arises in relation to the classification list dated 30-3-1986 filed by the appellant showing the classification of the product as T.I. 7302.90 of the Central Excise Tariff. It appears the appellant showed this Heading and sub-heading as suggested by the departmental officers, though, according to the opinion of the appellant, the correct Heading and sub-heading would be 7302.10. Alongwith the classification list appellant also gave letter dated 19-3-1986 protesting against the classification suggested by the Department and shown in the list and proposing to pay duty under protest. The classification list was approved by the proper officer in April, 1986. The appellant did not file an appeal against the approval order and, instead, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder or decision which necessitated him to deposit the duty under protest, he may, within three months of the delivery of the letter of protest, give a detailed representation to the Assistant Collector. Where remedy of an appeal or revision is available, he may file an appeal or revision within the statutory period. On service of decision on the representation or of the appeal, the assessee shall have no right to deposit duty under protest. If any of the provisions of the Rule has not been observed, it shall be deemed that the assessee has paid the duty without protest. 4. The Rule contemplates payment of duty under protest only where there is an order or decision of the proper officer against the assessee. The appellant has no case that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cessity of the assessee to file classification list of goods for the approval of the proper officer, sub-rule (2) requires the proper officer after such enquiry as he deems fit, to approve the list with such modifications as are considered necessary and return one copy of the approved list to the assessee. There is no dispute that in the instant case the proper officer did pass an order approving the classification list and returned one copy of the approved list to the assessee. The order of approval is an order which would be appealable to the Collector (Appeals) under Section 35 of the Central Excises and Salt Act, 1944. The appellant failed to exercise that right. He could not, in these circumstances, pursue the protest lodged by him bef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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