1996 (11) TMI 424

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..... Appellants filed three classification lists claiming classification of calendered fabric coated with rubber in plates, sheets, strips (unhardened) under sub-heading No. 4006.90/4005.00 read with Notification No. 71/68 where applicable. A show cause notice dated 14-2-1987 was issued seeking classification of the product under sub-heading 5905.10/5905.20 and also seeking to recover duty leviable .....

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..... 7 was waived. 3. In the Appeal Memorandum it was claimed that goods were earlier classifiable under Tariff Item 16A(2) and, therefore, should appropriately fall under Chapter 40 of the Tariff. It was claimed that Assistant Collector could not seek review of classification earlier made by him. It was claimed that it was the belief of the authorities that since the fabric made weight less than 150 .....

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..... 5. Existing classification can be changed as long as assessees are put on notice and where due process of law is followed. In this case, assessees were put on notice by way of show cause notice and were heard at length before classification was amended. We do not find any infirmity in this procedure adopted by the Assistant Collector. Assistant Collector in his order had not confirmed any amoun .....

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