9911796707
TMI Blog2000 (3) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Shri A.K. Chatterjee, SDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. Application is for waiver of deposit of duty totalling Rs. 3.38 crores approximately and equivalent penalty under Section 11AC. 2. The applicant manufactures inter alia printed or unprinted aluminium foils on pouches made out of such foils. Duty has been demanded on the ground that aluminiu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Evidence was produced to show that identical products produced by other manufacturers are classifiable under heading 76.07 and not under chapter 39. 4. It is further contended that the extended period of limitation cannot be invoked. The department itself was in two minds about the issue. The circular dated 16-1-1989 of the Board said that a laminated product has to be classified under heading 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wn as aluminium or article of aluminium, where aluminium foil is backed by plastic. In the present case however, the essential characteristic is conferred on the product not by the aluminium but by the plastic. Heading 39.02 of the tariff is specifically for plates, sheets, filament, etc., of plastic, whether supported or combined with other materials or not. The products in question answer to thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cisions, including the larger bench decision in Hindustan Packaging have to be gone into in detail. However, it is questionable at this stage to say whether the period of limitation will apply. As pointed out the department itself has issued two circulars on what appears to be the same product and it is not unreasonable to say that the assessee could have been led to believe that the products were ..... X X X X Extracts X X X X X X X X Extracts X X X X
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