9911796707
TMI Blog2004 (7) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... an, DR, for 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) The appellants ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 duty on crayons and were confirmed. (d) After considering the detailed submissions on HSN, scope and coverage of pencils ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding 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 appellants material and reliance itself. There is no material brought on record to indicate that the said entity i.e. crayons, are understood and known as Pencils ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... topped 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 the provisions of Central Excise Rules especially Rule 173B, and filed a classification list. They cannot therefore be held to be shielded from the invoking of proviso to Section 11A(1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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