9911796707
TMI Blog1999 (5) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... ise Duty. As the issue involved in both the appeals is same, these are being disposed of by one common order. 2. Briefly stated the facts are that both the appellants manufacture sanitary napkins which were classified by them under sub-heading 5601.00 of the Schedule to the Central Excise Tariff Act. A show cause notice dated 11-11-1992 was issued to the first appellants, namely, M/s. Primela Sanitary Products (Pvt.) Ltd. for demanding differential duty for the period from April, 1988 to March, 1991 as it was felt that the sanitary napkins manufactured by them were classifiable under sub-heading 4818.00 of CETA. Similarly a show cause notice dated 17-9-1992 was issued to second appellants, M/s. Christine Hoden (I) Pvt. Ltd. for demanding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Department; that alongwith the classification lists also they had filed the process of manufacture; that the classification lists were duly approved under Heading 56.01 right from 1986; that as such the notice issued beyond the period of six months is liable to be set aside. He further submitted that approval of Classification list is an important part of the assessment and the Assistant Collector is required to be very careful and is expected to apply his mind before according approval; that the Assistant Collector should make enquiries and call for information before according the approval to the classification list. Relying on the decision in the case of C.C.E. v. Muzzaffar Nagar Steels - 1989 (44) E.L.T. 552 (T), the learned Counsel s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assification lists and as such it can t be said that they had suppressed the facts; that further Tribunal has held in the case of C.C.E., Meerut v. Modi Yarn Mills - 1998 (29) RLT 262 (T) that extended time limit is not invokable on the ground that process of manufacture was not disclosed as an Excise Officer cannot pretend ignorance of the process of manufacture when the entire factory is accessible to him. He also relied upon the decision in the case of Wockhardt Ltd. v. C.C.E. Vadodara - 1999 (105) E.L.T. 573 (Tribunal) = 1999 (30) RLT 792 in which it was held that claim for a classification under a heading different from the one considered appropriate by the Department does not am- ount to suppression or mis-statement with intent to eva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he information that the predominant raw material was wood pulp. The learned DR also pointed out that in his statement dated 24-1-1992, Shri K.A. Tandale refused to say whether the wadding of their sanitary napkin was of textile material and if so whether textile material was predominant or was present merely as a carrying medium. 7. We have considered the submissions of both the sides. The learned counsel, appearing for both the appellants had challenged only the demand of central excise duty for a period beyond six months. In view of this fact, any demand of duty within the specified period of six months prior to issue of show cause notice is not under dispute and stands confirmed unchallenged. Both Headings 56.01 and 48.18 of CETA are e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of sanitary products. We find that Collector was justified in observing that since the appellants claimed the product under Heading 56.01, there was no reason for approving authority to suspect that the raw material other than those declared by than had been used. We are not convinced of the contention of the learned Counsel that the Collector did not mention as to what vital information was suppressed by the appellants. The Collector had clearly mentioned that In fact the relative weight of the various raw materials used and the fact that rayon grade pulp constitutes the predominant raw material used in the manufacture of sanitary products, has come out only in the statement of Shri A.A. Tandale, Manager............which was recorded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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