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TMI Blog2005 (1) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... r (Appeals) under the impugned Order and whether the extended period of limitation is invocable for demanding the duty. 2. Shri Y. Kumar, learned Advocate, submitted that they had cleared Signal Generators classifying the same under Heading 90.30; that on an objection raised by the audit they classified the impugned product under Heading 90.31 and started paying duty under protest; that a show cause notice dated 15-4-1991 was issued for demanding Central Excise duty for the period 8-10-1990 to 21-1-1992; that another show cause notice dated 23-1-1992 was issued proposing classification of the impugned product under Heading 85.43 instead of 90.31 which was followed by another show cause notice dated 31-1-1992 demanding duty for the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r cannot be classified under Heading 85.43 as it is an electronic and not electrical one; that the distinctions between the electrical and electronic are based on operating voltage, type of circuitory and application; that Signal Generator falls under the category of electronic testing and measuring instrument as its circuits operates at low voltage, it has only electronic circuit and is used for testing and measuring appliances, electronic equipment and devices like radio, telecom and T.V.; that it is classifiable appropriately under Heading 90.31. He also mentioned that the reliance of the department on HSN Explanatory Note is totally uncalled for as in Central Excise Tariff there is only single Entry 85.43 without further sub-heading whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the sides. Heading 90.31 of the Central Excise Tariff applies to measuring or checking instruments, appliances or machines, not specified or included elsewhere in Chapter 90 whereas Heading 85.43 applies to electrical machines and apparatus having individual functions not specified or included elsewhere in Chapter 85 of the Tariff. Heading 85.43 of HSN and Central Excise Tariff are similarly worded. Merely because Heading 85.43 of HSN has been subdivided into various sub-headings does not mean that the Heading 85.43 of the Central Excise Tariff which does not have so many sub-heading has not been aligned with HSN. Sub-headings are not independent of the main heading, they have been mentioned for the purpose of clarity and convenience. It ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd corrigendum was issued on 2-4-1992 by which the department changed the proposed classification from 90.31 to Heading 85.43 and increased the quantum of duty to Rs. 2,60,460/-. We agree with the learned Advocate that this cannot be regarded a corrigendum to the original show cause notice dated 15-4-1991 as not only the quantum of the duty demand has been enhanced, the very basis i.e. different classification has been proposed by the show cause notice. In view of this the notice dated 2-4-1992 has to be regarded as a new show cause notice issued by the department. The demand under this show cause notice can be made by the Revenue only for the normal period of 6 months preceding the date of the show cause notice. But for this modification t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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