9911796707
TMI Blog1997 (11) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : G.A. Brahma Deva, Member (J)]. Two issue are involved in the present case. (1) Whether sacks made out of HDPE woven fabrics covered by kraft paper with LDPE as binding material is classifiable under Heading 48 as claimed by the assessees or under 59.09 as per Department. (2) Whether non-declaration of intermediate products in the classification list is to be considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication list which was duly approved in which specifically emergence of intermediate product was shown. He stated that since there was no change in the description and since it was not dutiable as it was captively consumed and as such has not been shown in the present classification list. Nevertheless, it was within the knowledge of the department about the emergence of the intermediate product s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of Raj Pack Well Ltd., but as regards limitation he justified the findings of the Collector and submitted that there was no mention of intermediate product in the relevant classification list and the department was justified in invoking the larger period. 4. We have carefully considered the submissions made by both the sides. On merit the matter will have to go back in view of the decisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re on the part of the appellant to declare the scrap in the subsequent classification lists cannot be held to be with the intent to evade payment of duty. Following the ratio of the aforesaid decision, we hold that department was not justified in invoking the larger period. Accordingly, the demand, if any, for the period of six months may be worked out by the concerned authority and to decide the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
