1998 (10) TMI 234

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..... Balasundaram, Member (J)]. The above appeal arises out of the order of the Collector of Central Excise, Ahmedabad confirming a demand of Rs. 7,03,017/- on waste, paring and scrap of flexible polyurethane foam, by denying the benefit of Notification 53/88 at Sl. No. 24 of the Table annexed thereto on the ground that they were already entitled to the benefit of Notification 54/88 under Sl. No .....

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..... 15 as waste, parings and scrap of plastics", and Shri H.K. Jain, learned SDR for the Revenue. 3. We find that the adjudicating authority has come to the conclusion that the assessee has misled the Department by way of classifying their product in question as of `plastics and not of `flexible polyurethane foam . The appellants have explained that the reason for describing their goods as waste, .....

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..... ttom skin (3) side skin (4) other cuttings. After the issue of the Trade Notice, the appellants filed revised classification list 6/88-89 classifying top skin, side skin, etc. under CET sub-heading 3915.90 and claiming exemption from payment of duty under Sl. No. 24 of the Table annexed to Notification 53/88, dated 1-3-1988 which grants exemption inter alia to various goods falling under Chapter 3 .....

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