9911796707
TMI Blog2008 (4) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of duty - the demand is time barred - appeal allowed - decided in favor of appellant. - E/3927/2004 - 300/2008-EX(PB) - Dated:- 25-4-2008 - S/Shri S.S. Kang, Rakesh Kumar, JJ. REPRESENTED BY : Shri J.M. Sharma, Advocate, for the Appellant. Shri C.S. Rajput, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. Heard both sides. Appellant filed this appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Sanitary Fittings viz. Taps/Cocks/Valves/Spouts/Bottle traps and shower etc. including flushing system complete and spares/parts of the sanitary fittings and claimed the classification under Chapter 8481.80 of the Tariff. The contention is that appellant cleared the goods in question by specific names under the cover of invoices showing the classification under Chapter 8481.80 on payment of appr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of sanitary fittings and the detail of items were not mentioned in the declaration. The appellants were in the line of manufacture of sanitary fittings, therefore, they were fully aware that items in question not classifiable under Chapter 8481.80 of the Tariff, therefore, as the appellant had not declared the goods, in question, in the classification declaration, therefore, they suppressed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shing system and parts of sanitary fittings], and claimed the classification under Chapter 8481.80 of the Tariff. These declarations were fully checked and found in order by the revenue. The appellant also clearing the goods in question under invoices with particular names under Chapter 8481.80 of tariff and also filed necessary RT-12 returns regarding clearance of the goods. In these circumstance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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