2000 (4) TMI 671

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..... e Respondent. [Order per : Shri Gowri Shankar, Member (T)]. The application is for waiver of deposit of duty of Rs. 40.67 lacs, and equal amount of penalty under Section 11AC of the Act. 2. We have heard both side. 3. The duty has been demanded, and penalty imposed, on the finding of the Commissioner that synthetic textile fabrics manufactured by the applicant are classifiable, havin .....

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..... ing was suppressed; the applicant had correctly declared the description. 5. The departmental representative contends that there appears to be no basis for the conclusion in the Tribunal s decision in Simplex Mills Ltd. v. CCE that processing after weaving is a necessary pre-requisite for goods to be classified under Heading 59 as fabrics for technical use; the fabrics which are used for felting .....

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..... he composition of the fabric and the Department apparently chose not to proceed further. The circular issued in 1993 of the Board classifying cotton textile felting cloth and other such goods under Chapter 52, when prima facie they are clearly classifiable under Heading 59 would have led to the belief in the applicant s mind that the goods were not classifiable under Heading 59. The fact that the .....

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