9911796707
TMI Blog2000 (10) TMI 62X X X X Extracts X X X X X X X X Extracts X X X X ..... h/grey coarse canvas" is classifiable under Chapter Heading 52.05 of the Schedule to the Central ExciseTariff Act, 1985 as claimed by the assessees or under Chapter Heading 59.09 of the said Schedule as claimed by the Revenue in relation to the period of dispute (1-9-1989 to 30-11-1991)." 2. The issue has arisen in view of conflicting decisions of the Tribunal with regard to the classification of filter cloth/grey coarse canvas. The Tribunal held in the case of M/s. Simplex Mills Co. (one of the appellants in the present proceedings) in its order reported in 1993 (49) ECR 147 (Tribunal) that the goods in question are classifiable under chapter heading 5909 of the Central Excise Tariff and not under chapter 52 or chapter 54. However, in a l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bombay (Nagpur Bench). Therefore, only the other two decisions are in force and both the decisions are in agreement that the goods in question have to be classified under tariff item 5205. The learned counsel, therefore, submitted that the referral Bench should have confirmed the classification of the goods under chapter heading 5205. He also submitted that the Central Board of Excise & Customs had clarified several times that the correct classification of the goods is under tariff item 5205 and the Revenue cannot be contending against that classification. The learned Counsel also submitted that in view of the pendency of the issue before the Bombay High Court, the Tribunal should consider disposing of the appeal based on the question of ti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment and No. appeal was filed. The learned counsel also submitted that Central Board of Excise & Customs did not accept the Tribunal's final order Nos. E/150 to 161/92-D, dated 28-2-1992 reported in 1993 (49) ECR 147 (T) classifying the goods under Tariff Heading 5909. Instead, the Board issued Order No. 10/93 under Section 37B of the Central Excise Act directing that the goods are classifiable under heading 5205. This order specifically took note of the CEGAT's order classifying the goods under heading 5909 and the fact that the said order was pending before the Bombay High Court. Still, the Board re-affirmed its earlier Circular No. 22/88-CX. I, dated 10-8-1998 which clarified that goods will be classifiable under heading 5205. The learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (T)] are in agreement that the correct classification of the goods is under tariff item 5205. We further feel that in the facts of the present case, the appeals could be disposed of based on the ground of time bar alone. The goods were being cleared for a long period against approved classification lists. Prior to the period of dispute itself, a provisional assessment had been finalised after due verification holding the goods to be classifiable under heading 5205. Collector (Appeals) had passed an order prior to the period involved in the present notice holding the classification to be under Heading 5205. This order was not further taken up in appeal by the Revenue. It is clear from Section 35B order dated 5-11-1993 of the Board that even ..... X X X X Extracts X X X X X X X X Extracts X X X X
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