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TMI Blog2005 (4) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... t. There is no new material which has been discovered by the Department. In these circumstances, in our view, the adjudicating order as well as the order of CEGAT holding that the extended period is available cannot be sustained and are hereby set aside. The demands for duty and penalty for the extended period of limitation is therefore set aside. We, however, clarify that the notices which are within time are upheld. - 1535-1540 of 2000 - - - Dated:- 20-4-2005 - S.N. Variava, Dr. A.R. Lakshmanan and S.H. Kapadia, JJ. [Order]. - These Appeals can be disposed of by this common order. 2.In Civil Appeal Nos. 1535-1540 of 2000, there are two Appellants viz. (i) M/s. Primella Sanitary Products Pvt. Ltd. and (ii) M/s. Christine Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1991 and September 1987 to March, 1991 respectively. By the adjudicating order the Appellants were directed to pay duty and penalty on the footing that their products were classifiable under Tariff Item No. 48.18. 6.Against the order dated 22nd April, 1993 passed by the Collector (Appeals) classifying the product under Tariff Item No. 48.18, the Appellants filed an Appeal before the Customs, Excise Gold (Control) Appellate Tribunal (in short "CEGAT"). 7.Thereafter, they filed another Appeal before CEGAT against the adjudicating order claiming demand and duty. 8.In the Appeal filed against the order of the Collector (Appeals) dated 22nd April, 1993 the Counsel appearing for the Appellants made a concession that their products were s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is against this portion of the order that the Appellant M/s. Primella Sanitary Products Pvt. Limited has filed this Appeal. 12.We have heard parties. The first question which arises is whether the product is classifiable under Tariff Item No. 48.18 or under Tariff Item No. 56.01. We find that before the Tribunal it has been conceded that the product would be classifiable under Tariff Item No. 48.18. It was so conceded not only in the Appeal filed against the order of the Collector (Appeals) but also in the Appeal filed against the adjudicating Orders confirming the demand under show cause notices. Thus, these concessions were made at two stages. We are unable to accept Mr. V. Lakshmikumaran's submission that the concession is in res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacture of napkins/towels. The subject product is therefore clearly made out of wood pulp. The rayon grade pulp is used to get quality product. It has nothing to do with the textiles. In the result the subject products are rightly classifiable under Heading 48.18. I accordingly set aside the approval of the above classification lists." 13.On admitted facts it has been concluded that the yarn/fibre used has nothing to do with textiles. It has on facts been held that the product is rightly classifiable under Tariff Heading No. 48.18. It is these findings which had been challenged in the Appeal. No contrary evidence had been led by the party. In fact, M/s. Primella Sanitary Products Pvt. Ltd. had not even filed a reply to the show cause n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their product and that they had not disclosed what material was used in their product. We, however, find that with each classification list a statement had been annexed showing the manufacturing process. In the manufacturing process it has been clearly mentioned that "rayon grade wood pulp" was being used. Thus, the material used was disclosed by the party. It is on the basis of use of this material that the Collector (Appeals) holds that the product would be classifiable under Tariff Item No. 48.18. Thus, all necessary material was available to the Department. There is no new material which has been discovered by the Department. In these circumstances, in our view, the adjudicating order as well as the order of CEGAT holding that the exte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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