9911796707
TMI Blog1999 (12) TMI 244X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Gowri Shankar, Member (T)]. Application is for waiver deposit of duty of Rs. 29.22 lacs and equal amount of penalty under Section 11AC of the Act. The duty has been demanded on the ground that the glassware cleared by the applicant from 1-2-1996 to 31-8-1997 (for recovery of which show cause notice was issued on 1-12-1998) was not laboratory hygienic or pharmaceutical glassware ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant had detailed 42 items manufactured by it under heading 7012.10. The department had not taken any objection to this declaration. RT 12 returns had also been filed from time to time showing that the goods in question were cleared under heading 7012.10 without payment of duty and no objection had been taken. He contends that the basis in the notice for invoking the extended period, tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tentious. The Explanatory Notes to Heading 7017 on which the Indian tariff is based, do not define laboratory hygienic pharmaceutical glassware. They however explain that it covers glass articles of kind in general use in laboratory. It is therefore prima facie reasonable to conclude that the heading would only cover such articles which are generally used in laboratory, and not those which used in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant had declared the goods to be laboratory glassware knowing that they were not such glassware. Even if it had, the relevant facts necessary for the department either to raise the demand, or otherwise safeguard its interest by ordering provisional assessment have prima facie been brought to the notice of the department by these documents. Accordingly, we consider it appropriate to direct the appl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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