2000 (1) TMI 314

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..... er per : V.K. Agrawal, Member (T)]. The issue involved in this appeal filed by the Revenue is the classification of Cluster sets comprising of Speedo Meter, Temperature Gauge, Fuel Gauge, Pil Gauge and Warning lights - whether it is classifiable under Heading 87.08 as claimed by the Revenue or individually under different headings of Chapter 90 of the Schedule to the CETA 1985. 2. Shri R.K .....

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..... submitted that in any case, no penalty is imposabale on them as in 1989, similar dispute was raised and the Department decided the matter in their favour informing them that the classification list had been approved as submitted by them and secondly as soon as the matter was brought to their notice, the entire differential duty amount has been paid by them. 4. We have considered the submissions .....

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