2004 (7) TMI 500

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..... the Respondent. [Order per : S.S. Sekhon, Member (T)]. - After hearing both sides, and considering the issues, it is found that : (a)     this appeal is pending since 1991. The issue is interpretation of the duty levied under the erstwhile Tariff Item 68, or it was exempted vide a notification issued for 'crayons and pencils' falling under T.I. 68. (b)   &n .....

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..... to the goods earlier covered under Notification No. 55/75-C.E. :- 1.         Pencils and erasers. 2.         Pens including ball point pens and refills therefore..." (c)      They stopped filing classification lists for pencils and crayons. Show Cause Notices were issued for recovery of dut .....

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..... il, for medical, cosmetic, or other purpose etc". (e)     The appellants' reliance and insistence upon are still insisting upon and on finding the admitted position that the subject entities though encased in wood, do not leave a streak of black lead, chalk or other solid matter but leave a coloured streak, they cannot be called and understood as "pencils", as per the appellan .....

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..... e Notices has been issued invoking the proviso to Section 11A, while the other did not invoke the proviso. The reason for invoking Section 11A is that the manufacturer unilaterally stopped filing and applying for a classification. On a question from the Bench, the appellants could not demonstrate any exemption from filing such classification lists to be available to them. They have not followed th .....

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