1999 (11) TMI 354

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The issue involved in this appeal filed by M/s. Pulak Enterprises is whether Shutter Lath is classifiable under sub-heading 7216.20 as claimed by them or under sub-heading 7308.90 of the Schedule to the Central Excise Tariff as decided by the Collector in the impugned order and whether the extended period of limitation is invokable in the facts of the matters. 2. The appellants have request .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pproved by the Asstt. Commissioner and as such extended period of limitation will not be attracted. We find from the impugned order that they had declared their product as metal Section (Shutter Lath Section) in their classification list. As they have clearly mentioned in their classification list that the impugned product is meant for Shutter it cannot be claimed by the Revenue that there was a m .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X