1999 (12) TMI 457

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..... , for the Respondents. [Order per : Gowri Shankar, Member (T)]. The application is for waiver of deposit of duty of Rs. 8.87 lakhs and penalty of Rs. 5 lakhs on the assessee and Rs. 3.5 lakhs on its Director. 2. We have heard both sides. 3. The dispute relates to classification of the product Tacodur T-75. Applicant had claimed classification of this product under Heading 29.42 of th .....

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..... roducts are to be used together and as adhesive. He is unable to show any evidence, even if it was cleared in proportionate to each other, to justify the conclusion that they were intended to be used together in order to obtain an adhesive classifiable under Heading 35.06. 5. Apart from this the fact remains that the classification list for the years 1991, 1992, 1993 have been approved by Assist .....

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..... of any demand being confirmed for a period of 6 months prior to the notice. There is a gap of about 3 years of the period for which duty is demanded and the date of the notice. We are not entirely satisfied on the basis of the evidence before us that the product is in fact classifiable under Heading 29.42. However, that is not the issue before us. On that issue i.e., classification under Heading .....

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