9911796707
TMI Blog1998 (8) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... iefly stated. Facts of the case as follows :- The appellants herein imported MU metal Lamination U Type having a composition of 78% Nickel and having thickness of 0.2 mm. The goods were assessed under Customs Tariff Heading 75.03 at the rate of 60% + 20% + CVD Nil. 2. The Department however felt that the goods have been under assessed because the correct classification according to the show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... untervailing duty under Heading 28(A) at the rate of 20% + 5%. It was held by the Asstt. Collector that the goods are electrical stamping and lamination. 5. (i) On appeal the appellants herein did not succeed. There was a plea before the lower appellate authority that the show cause notice did not give any reason for reassessment of the goods under Chapter 85. (ii) That the less charge of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not possible for them to submit their defence. It is apparent that the department was not clear as to the correct classification of the goods. He also submits that the 1993 notice makes a material change from the notice of 7-7-1982. Therefore, it should be treated as a fresh show cause notice. Hence the demand of duty is grossly barred by time since the show cause notice is even well beyond the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice dated 7-7-1982 proposes a definite heading for reclassification, that is Tariff Heading 85.15. The appellants pointed out that none of the items mentioned in Tariff Heading 85.15 cover the imported goods. On receipt of the reply of the appellants, the department took 10 years and so and issued another show cause notice in 1993 proposing different classification. In our view, the chang ..... X X X X Extracts X X X X X X X X Extracts X X X X
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