2005 (3) TMI 118

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..... ed at nil rate of duty - Tribunal upheld duty demand - Held that:- The classification list had been revised under protest. Once the Board clarified that these goods were classifiable under Tariff Item 4008.29, the Appellant become entitled to clear the goods under that Tariff Item. At the highest, the Appellants could have been penalised for not filing a classification list under Rule 173. No duty .....

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..... iff Item 4019.99 under protest but claimed the benefit of Circular No. 175/86. 3. The Board issued a clarificatory circular dated 20th April, 1992 clarifying that the goods were classifiable under Tariff Item 4008.29. After the Board's circular, the Appellants started clearing their goods under Tariff Item 4008.29 without filing a fresh classification list. The fresh classification list was only .....

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..... he Tribunal on the facts of this case. The classification list had been revised under protest. Once the Board clarified that these goods were classifiable under Tariff Item 4008.29, the Appellant become entitled to clear the goods under that Tariff Item. At the highest, the Appellants could have been penalised for not filing a classification list under Rule 173. No duty could have been demanded fr .....

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