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TMI Blog2006 (8) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... verting to the said question, however, we may notice the basic fact of the matter which is not in dispute. 4. The Respondent herein manufactures paper based decorative laminated sheets. The goods manufactured by the Respondent were classified under chapter 39 of the Custom Excise Tariff Act whereas according to the Appellant it should have been classified as sub-heading No. 4823.90. The classification for the year 1993 was approved by the Revenue. By a letter dated 6.12.1994, it requested Respondent to intimate the manufacturing process of the product, to which a reply was sent by it in terms of its letter dated 7.12.1994 disclosing the manufacturing process stating: "Brief Manufacturing Process of Paper Based Laminated Sheets: The pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r printing designs base paper BRIEF PROCESS OF MANUFACTURE Number of layers of unbleached Absorbent Kraft paper treated with Phenol Formaldehyde Reactive mixtures are laid on a carrier steel plate, on which one layer of each Melamine formaldehyde reactive mixture treated base paper and overlay tissue paper are laid with and further high gloss mirror finished stainless steel press mould is placed on the treated paper. Similarly number of sets of reactive mixture papers duly treated are made by using polypropylene films for separating the sheets. The above sets are then put into the flat bed of hydraulic pressing High pressure temperature up to 1800 to 3200 per sq. inch and temperature at 145 to 150 C is given. Thus the sheets are p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the present case, if they have a hard and rigid character, would fall under Chapter 39. If they have more the character of paper or of articles of glass fibres, they would be classified under Chapter 48 or Chapter 70, as the case may be the decorative laminated sheets which have a hard and rigid character are, therefore, classifiable under Chapter 39 and not under Chapter 48. The appropriate entry is 3920.31/3920.37 which deals, inter alia, with sheets of other plastics, rigid, laminated. Decorative laminated sheets, therefore, cannot be classified under Tariff Entry 4818.90/4823.90. CEGAT is not right in classifying these under Entry 4818.90/4823.90." 7. The said view was reiterated by this Court in Decent Laminates Private Limited v. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 12.5.1989 and in that view of the matter the extended period of five years available under proviso to Section 11A of the Act not applicable. 10. It was stated: "The noticees strongly contend that they had correctly availed the concessional rate of duty. The noticees did not bona fide feel, at any stage that they are using any plastic product for the impregnation of the paper sheets. They had been using phenol for formal dehyd. and other additives for preparation of a solution with which the paper was being treated to obtain paper based laminated sheets. The Hon'ble Tribunal in the case of Meghdoot Laminates P.Ltd. V. CC.E. 1990 (49) ELT 75 had held that the products are classifiable under Chapter 48 and not Chapter 39 and accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al in the case of Muzafarnagar Steel. The Assistant Collector is, indeed, required to make such inquiry and summon such information as may be called for in order to arrive at the correct decision……." 13. It was opined that the entire demand pertaining to the period 8.1.1993 to 31.3.1994 was hit by the time limit specified under Section 11A(1) of the Act. 14. A proceeding under Section BA of the Act indisputably could be initiated within a period of six months, as the law thence stood. The period of six months has been extended to one year in year 2000. The proviso appended to Section 11A of the Act extending the period of limitation is required to be applied if the conditions precedent there for are satisfied. The manufacturing indisput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion or otherwise. They responded to each and every query of the Appellant, as and when called upon to do so. The authorities of the Appellant must have verified the said disclosures. At least they are expected to do so. The disclosure made by the Respondent was acceptable to them. Their bona fide was never questioned. 19. The applicability of the extended period of limitation, is, therefore, required to be considered in the aforementioned context. Proviso, it is trite, provides for an exception. It is not the rule. A case therefore has to be made out for attracting the same. 20. In Primella Sanitary Products Pvt. Ltd. v. Collector of C.Ex., Goa [2005 (184) ELT 117] a Three-Judge Bench of this Court was dealing with a case where a conces ..... X X X X Extracts X X X X X X X X Extracts X X X X
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