2004 (10) TMI 475

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..... for the Respondent. [Order per : V.K. Jain, Member (T)]. Heard the Advocate for the Appellant. The dispute is regarding the classification of Infraphil-HL 4307 manufactured by the Appellant which the Appellant have classified from 1986 to 1996 in Tariff sub-heading 9018. The Department has changed the classification of the above product from Tariff sub-heading 9018 to 8539 of the Central .....

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..... r which is in dispute. 2. Shri J.R. Madhiam, ld. JDR reiterates the findings of the Commissioner (Appeals) in OA, dated 31-10-2003. 3. We find that this product was classified under Tariff sub-heading 9018 by the Department and this continued till the Department issued a show-cause-notice-cum demand after more than ten years. The Commissioner (Appeals) in his Order dated 29-5-2003 again held i .....

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