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TMI Blog2003 (7) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order per : Gowri Shankar, Member (T)]. These appeals are against the order of the Commissioner confirming the demand of duty on the product Odonil manufactured by Besterna Chemicals on the ground that it was correctly classifiable in Heading 33.07 of the Tariff as a room deodorant and not, as claimed by the appellant, in Heading 38.08 of the Tariff, imposing penalties on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner has confirmed the extended period of limitation. 3. The Counsel for the appellant says that, in view of the decision of the Tribunal in Satya Sai Baba Industries v. CCE - 2000 (120) E.L.T. 139 in which product in almost identical composition has been classified in Heading 3307.49 and claim for classification in the Heading 3808.10 has not been accepted, he cannot contend that the goods oug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cking of the product, his order refers twice the marking of the product. Again by a notice issued to it for clearance of the product during the said period it appears that despite the provisional assessment having been ordered, notices were issued for different periods proposing classification of the goods in Heading 3307.49. Adjudicating on these notices, the Assistant Commissioner, in his order, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e noted, arose because the assessee has changed its earlier classification of the goods in Heading 3307.49. In that situation, the issue would clearly have been examined in detailed before the change in classification was permitted. In these circumstances, to say that the assessee wilfully suppressed the use of the product indicated on its label of room refreshener is clearly unacceptable. The Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Heading 3808.10 has been approved by the department, after due examination, we do not think imposition of penalty on the assessee or its employees is justified. The demand for duty for the extended period and imposition of penalties are therefore set aside. 6. Appeal 67/03 allowed in part. Appeals 75 and 76/03 are allowed. 7. The miscellaneous application filed by the department does not sur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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