1998 (9) TMI 178

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..... Respondent. [Order per : Gowri Shankar, Member (T)]. The appellant filed on 1st March, 1986 a classification list claiming the benefit of Notification 217/86 for oleum manufactured by it to be captively utilised. This classification test was approved, as claimed, in September, 1989 by the intervening period, the appellant paid duty from 1st March, 1986 to 31st December, 1986 at the rate .....

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..... idered to be provisional till the date of classification was finally approved. The claim, therefore, was not barred by limitation. 3. The Departmental Representative contends that the given claim would be premature having been made before the classification was approved. We do not find anything in Section 11B that prohibits the claim made in these circumstances before the relevant date has come .....

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