2006 (4) TMI 133

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..... Excise, on 6-6-1991, it could not be said to have been done without application of mind. A copy of the order of the Assistant Collector Central Excise dated 6-9-1991 has also been produced before us. It is not a mere cursory reasoning but a detailed investigation into the facts and conclusion reached on the basis of those facts. It may be that the Assistant Collector Central Excise was wrong in ap .....

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..... opan'. The product was initially classified under Tariff Heading 3003.10 as a drug. On the application made by the respondents the product was reclassified under Tariff Heading 02.01 on 6-6-1991. According to the respondents, the Assistant Collector, Central Excise had passed a similar order dated 27-2-1991 in the case of M/s. American Remedies Ltd. in respect of its product 'NATCAL' (a product si .....

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..... merican Remedies Ltd. However, the Tribunal upheld the contention of the respondents/assessees to the extent that the extended period of limitation could not be invoked because of the approval of the classification list. 5. In our opinion, the approval of the classification list by the Assistant Collector, Central Excise, on 6-6-1991, it could not be said to have been done without application o .....

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