1999 (11) TMI 209

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..... nts. [Order per : G.R. Sharma, Member (T)]. This is an appeal against the order of Commissioner (Appeals) holding that the classification and payment of duty of the appellants product was correctly done as the same is in conformity with Section 37B order of the Board. The appellants appeal for previous period had already been allowed. The demand of duty and penalty is therefore, not ju .....

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..... assification list only with effect from 16-11-1992. 3. Shri Ravinder Babu, learned DR appearing for the appellants submitted that in the instant case, the classification of the product was to be done under Chapter Heading 4008.99. He submits that this clarification was given by the CBEC. He submits that the respondents herein, without submitting revised classification list, started clearing good .....

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..... they were forced to modify the sub-heading 4008.29. He submits that since they were claiming the benefit of classification under Chapter sub-heading 4008.29, therefore, their claim of assessing the goods under this heading should have been accepted by the lower authorities. He, therefore, prays that the appeal may be rejected. 5. We have heard the rival submissions. We find that in the instant .....

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