2008 (7) TMI 441

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..... x Appellate Tribunal dated 23-11-2005 made in final order No. 971-973/2005 is canvassed before this Court in this appeal by the Department. 2. The respondent-importer imported goods, namely, 'marking ink' in various colours under various bills of entries during the period from 5-1-1999 to 12-6-2002 declaring the imported goods as 'writing ink' and claiming the classification under Heading 3215.1 .....

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..... (127) E.L.T. 215. 4. In view of the different opinions, the matter came to be referred to the Larger Bench and ultimately, the Larger Bench classified the item under Heading 3215.90. 5. Pointing out the above uncertainty, reply to the show cause notice has been sent and it was specifically contended that the extended period of limitation cannot be invoked by the Department, as there was no sup .....

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..... ls. Even that classification has been accepted by the Department on an earlier occasion. Prior to the decision of the Larger Bench, about the classification of the ink in favour of the Revenue, there were conflicting decisions of the Tribunal. At the time of import, as already stated, the appellant has given a correct description as per the invoice and as per the packing list, i.e. 'writing ink' a .....

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