2005 (10) TMI 330

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..... alasundaram, Vice-President]. The appellants herein removed Ceramic Tableware falling under Chapter sub-heading 6910.00 of the Central Excise Tariff Act during the period 16-12-86 to 28-02-89 without showing the correct description of the goods in the classification lists filed with the proper officer and without determining the duty on the goods prior to their removal. Hence show cause noti .....

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..... a and paid duty at the concessional rate under Notification No. 175/86 during the period in dispute. Immediately after the amendments of Notification No. 51/86 dated 10-2-86 by Notification No.89/89 dated 1-3-89 they claimed the classification of their goods under CETA sub-heading 6910.00 as made up of ceramic so as to avail exemption of whole of duty. This clearly shows, in spite of being fully a .....

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