9911796707
TMI Blog2007 (8) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... time – Classification cannot be revised mere on basis of audit objection, even if test results of samples are in favor of classification done by appellant X X X X Extracts X X X X X X X X Extracts X X X X ..... 6316 - reducer -2915.90 6009 - reducer - 3402.90 6457 - cleaner - 3402.90 6453 - PV cloth - 3402.90 6460- cleaner -3402.90 2.1 Based on the audit objection, show cause notices were issued to the appellants and the Deputy Commissioner proceeded to adjudicate the matter. On the basis of the classification suggested by the audit party, the Deputy Commissioner confirmed the proposals in the show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . We heard both sides. We find that the appellants have been regularly filing the classification list classifying the products under Heading 3814 of CETA 1985. The sub heading reads as follows : "Organic composite solvents and thinners, not elsewhere specified or include; prepared paint or varnish removal." The classification list filed by the appellants periodically has been approved by the dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants appears to be correct. Moreover, appellants have contended that their classification is based on the end-use of the product and how it is commercially known. They also cited that their other manufacturers of similar products classify the items only under sub item No. 3814.00. We also find that the department while revising the classification has not taken any step to get the product ..... X X X X Extracts X X X X X X X X Extracts X X X X
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