2005 (3) TMI 682

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..... nerjee, ld. Advocate for the appellants and Shri J.R. Madhiam, ld. JDR for the respondents. 2.Shri Banerjee submits that the impugned order of the Commissioner (Appeals) denying the credit is not sustainable. They have declared the goods under Rule 57G and the classification under 7315. The appellants submitted a revised declaration under sub-heading 8431. It is not the case of the Department t .....

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..... under sub-heading 7315 vide declarations dated 5-3-1997 6-11-1997, they file declaration for Conveyor Chain of sub-heading 8431 only on 20-5-1999, after taking the credit on 27-1-1999 and that too when a show-cause notice was issued on 20-4-1999. In the present case, the classification was different and the goods in question were also different from the declarations under Rule 57G submitted b .....

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