9911796707
TMI Blog1999 (5) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... d. started manufacturing Softener in 1987. On 27-l-1988, they wrote to the jurisdictional Supdt. saying that they were manufacturing three articles including Octadex EM (Softener) falling under Heading 3402. They claimed that these goods were fully exempted under Notification No. 78/86-C.E., dated 10-2-1986. It was claimed that raw materials were duty paid. In the reply dated 8-2-1988 the jurisdic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inion was sought and the classification of the substance Octadex EM was adjudged under Heading 3809. The benefit of Notification No. 101/66 was denied. 2. While the assessee and the department were engaged in this exercise of establishing the correct identity of the goods in terms of the Central Excise Tariff, the Collector issued a show cause cum demand notice dated 2-4-1992 alleging that the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Shri V.K. Suman, JDR. 4. The strong point made in the appeal memorandum is of limitation. It is claimed that at all times, the department was aware of the identity of the product. It was claimed that nowhere the assessees described the product as OSSA. It was claimed that in the letter dated 8-4-1988 the product was prescribed as a white paste used as a softener in textile finishing. This de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its and requires the Asstt. Commissioner to make due enquiry before approving the classification. In the case of chemicals where any classification dispute exists, he is expected to cause drawal of samples for classification. This was not done. This was done only when the Asstt. Commissioner passed the orders in classification dated 21-3-1991. The test report quoted by him in the order also does n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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