9911796707
TMI Blog1999 (5) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-4-1992 claiming classification of Rubber Solution under Heading 40.05 of the Schedule to the Central Excise Tariff Act. The Assistant Collector, however, approved the clasification under Heading 35.06 under order dated 13-7-1993. As another product namely Adhesive falling under Heading 35.06 had been removed availing exemption under Notification No. 175/86 , a show cause notice dated 17-12-1993 was issued for demanding duty for the financial year 1991-92 and 1992-93 which was confirmed by the Assistant Collector, under order dated 3-5-1994. On Appeal, the Collector (Appeals) under the impugned order dated 19-10-1994 held the demand to be time barred as no order for provisional assessment of the goods pending approval of the classification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 8-2-1988 [1988 (34) E.L.T. (T12)] and accordingly the classification list filed till 1990-91 were approved. He further submitted that they had no occasion to know regarding provisional assessment as they were never informed by the Assistant Collector to follow the provisions of Rule 9B; that as per Board s Circular 25/87 CX. 6, dated 12-5-1987, the Assistant Collector was designated as the Proper officer for the purpose of Rule 9B and Rule 173B of the Central Excise Rules. He also mentioned that upto September 1992, R.T.12s were assessed without any remark and the remarks that RT-12 assessed provisionally pending approval of Classifiction lists were made only from October 1992; that in Mantek case, supra, relied upon by the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any of the above mentioned categories. On the other hand the Respondents have shown that they were registered with the Department since 1986 and that their Classification list with effect from 1-4-1990 was approved classifying impugned product Rubber solution under sub-heading of 4005 of C.E.T.A. In view of these facts, the provisions of Rule 173CC are not attracted in the present matter. 6. We observe that an order under Rule 9B of the Central Excise Rules for treating the assessment as provisional had not been passed in the present matter. Rule 9B empowers the Department to order that the assessement will be provisional for the reasons mentioned in Rule itself . If the department was having any doubt about the classification of the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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