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TMI Blog1996 (10) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... uat Chloride (Cycocel) and they held a L-4 licence. They had cleared their product classifying it under the erstwhile Tariff Item 68 claiming exemption under Notification No. 234/82. After 1-3-1986 they had classified their product under Chapter sub-heading 3808.10 of the CETA, 1985 declaring the products as `pesticides . On information received by the Department a Show Cause Notice was issued on 18-5-1989 calling upon the appellants to show cause as to why duty of excise should not be demanded from them and penalty imposed for mis-declaring and mis-classifying their products as insecticides/pesticides falling under Chapter sub-heading 3808.10 though the product was chargeable to duty under sub-heading 3808.90. In reply the appellants conte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aimed that they had disclosed the process of manufacture and had filed the necessary classification list right from the year 1979 onwards and they had also been filing monthly RT-12 returns which had been approved by the proper officer from time to time. In view of this there could not be any question of suppression of information on their part. They have also contended that the Collector has no power to review the classification list which had been finally approved by the excise department, the proper course for the Collector could have been to resort to appeal procedure under Section 35. As regards their product, `increcel , which is a plant growth regulator, belonged to the general and generic category of pesticides/insecticides. They ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the extended period of 5 years under the provisions of Section 11A suppression of facts has to be established. Having regard to the fact that the appellants had filed classification list regularly it cannot be said that the charge of mis-declaration or mis-classification has been established especially when there is no specific chapter heading or sub-heading for plant growth regulator. On the question whether the product produced by the appellants was classifiable under T.I. 68 before 1-3-1986 and under 3808.90 thereafter instead of 3808.10, we have already held in the case of Northern Mineral (P) Ltd. v. CCE, Final Order No. 486/96-C, dated 24-7-1996 (A. No. E/2248/90-C) that a product generally classifiable as herbicides, fungicides, etc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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