2000 (11) TMI 431

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..... [Order per : S.S. Kang, Member (J)]. The applicants filed this application for waiver of pre-deposit of duty and penalty imposed on the applicants. 2. In this case the duty was confirmed on the ground that vanadium sludge is classifiable under tariff heading 2841.90 of the Central Excise Tariff whereas the appellants are classifying this under heading 2615.00 of the Central Excise Tariff. .....

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..... efit of Notification No. 19/88. The classification lists, filed by the applicants, were duly approved by the revenue. His submission is that prior to 1-3-88, the goods falling under Chapter 26, were exempted under Notification 119/86. On 10-10-90, the Assistant Collector issued a letter proposing the classification under heading 28.25 of the Customs Tariff and this proposal was withdrawn on 5-2-91 .....

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..... at as the applicants misdeclared their product for availing the benefit of exemption notification, hence the demand is rightly made. He, therefore, submits that the application be dismissed. 5. Heard both sides. 6. In this case, the applicants were classifying vanadium sludge under chapter 26 and classification list was filed on 1-3-1988 claiming the benefit of Notification 19/88, which was du .....

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