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TMI Blog1999 (5) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... Joglekar, Member (T)]. The appellants filed classification list on 1-8-1988 in which they claimed classification for 10 chemical products under sub-heading 3003.30 as medicaments leviable to Nil Rate of Duty. This list was duly approved on 1-11-1988. In terms of this approved classification list, the assessees cleared these goods during the period 1-4-1988 to 30-11-1988. Thereafter they avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed classification list. 3. Note 2 to Chapter 30 defined medicaments as below :- For the purposes of Heading No. 30.03 : (i) `Medicaments means goods (other than foods or beverages such as dietetic, diabetic or fortified foods, tonic beverages) not falling within heading No. 30.02 or 30.04 which are either :- (a) products comprising two or more constituents which have been mixed or compounde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Shri J.C. Patel submitted that the assessees were under the genuine belief that the products listed above were mixed or compounded products. He relied upon the Tribunal Judgement in the case of Collector of Central Excise v. Muzzaffarnagar Steels - [1989 (44) E.L.T. 552 (Tribunal)]. In this Judgement the Tribunal had examined the actions required to be taken by the Assistant Collector when e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Agarwal mentioned passages from the impugned order which we find as not touching the aspect raised before the Commissioner. The non-maintenance of statutory records from 1-10-1988 was not a relevant issue. 6. On perusal of the proceedings we find that the charge of misrepresentation is not established. The demand thus is barred by limitation. Consequently the order does not survive and it i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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