1999 (12) TMI 516

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..... [Order per : Gowri Shankar, Member (T)]. The question for consideration in this appeal is the classification of the inflatable rubber raft manufactured by the appellant and consequent liability to duty. The goods have been classified under heading 8907.00 of the Tariff by the department. The classification claimed by the assessee is under 8906.00. 2. Heading 8906.00 covers Other vess .....

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..... t the goods in question are inflatable raft and therefore has been correctly classified under 8907.00. 3. The two notices issued to the appellant are dated 28-5-92 proposing recovery of duty of goods cleared between February and May, 1992, and 10-2-93 for clearance from September, 1992 to January, 1993. It is only by the notice dated 28-5-92 the classification was proposed to be reversed. Any de .....

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