9911796707
TMI Blog2000 (9) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... lassifiable under various headings of Chapter 84 or 87 for the short period of 1-3-88 to 3-11-88 while reclassifying the goods which had been approved under sub-heading 7325.10 of Central Excise Tariff. The show cause notice was issued on 14-12-89 which was in supercession of show cause notices issued on 28th August 1986 and 22-12-88. This show cause notice was issued by the Collector while the earlier show cause notices for the same period and same issue had been issued by the Superintendent of Central Excise. The appellants had been filing classification list from time to time and the same had been approved which is not in dispute. The show cause notice intended to invoke Rule 2(a) of Interpretative Rules to reclassify the goods on the pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parts of Motor vehicles requiring reclassification under respective headings of Chapter 84 or 87 by applying Rule 2(A) of Rules of Interpretation. He also negatived the plea of the non-applicability of extended period and confirmed the demands and imposed penalty. 3. Ld. Counsel J. Shankarraman submits that the issue is no longer res integra as this very issue was agitated before the Tribunal in larger number of appeals commencing from Shivaji Works Ltd. v. CCE as reported in 1994 (69) E.L.T. 674 (Tri.) wherein the very issue for reclassifying the castings from heading 73 to Chapters 84 to 87 was negatived and the Tribunal clearly overruled the departments' stand of applicability of Rule 2(a) of the Interpretative Rules of the Tariff. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly to the short period as shown in show cause notice and for subsequent period the department has been accepting the item as castings and even the show cause notice itself conceded that for the subsequent period the item has been treated as unmachined castings and the benefit of Exemption Notification No. 275/88 has been extended. 4. Ld. DR Shri S. Kannan reiterates the contention and submits that the Revenues contentions are required to be accepted by rejecting the appellants' plea. 5. On a careful consideration of the submission and on perusal of the records and the citations referred to, we notice that the issue has been gone into in great detail in the citations referred to by ld. Counsel. The item had not undergone various prcoesse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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