9911796707
TMI Blog2000 (10) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... cleared STD/PCO monitor and parts/accessories thereof during November, 1998 to February, 1999 on payment of duty @ 13% as applicable to Chapter Headings 90.30/90.33 of the Central Excise Tariff. The Department wanted to classify the products under Tariff entries 84.70/8473.90 attracting duty @ 18% and proposed to recover the differential duty from the respondents under Section 11A of the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt in Paper Products Ltd. v. CCE [1999 (112) E.L.T. 765 (S.C.)]. The Apex Court's ruling was that the Board's circular in force at the relevant point of time and not any later circular (changing the stand on classification) would govern classification of any goods for the relevant time. On a perusal of the aforesaid circular dated 5-4-1999 which contains reference to earlier circular dated 24-1- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the SCN dated 17-5-1999 for the period prior to the circular dated 5-4-1999 is enforceable against the respondents since the period covered by the demand falls within the period (17-11-1980 to 12-5-2000) mentioned in Section 110, ibid. Ld. DR has, therefore, prayed for setting aside the impugned order. Ld. Advocate has, on the other hand, submitted that the real issue is whether the Board's earl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tween 24-1-1994 and 5-4-1999, for which the party had paid duty at the appropriate rate. There being no question of short-levy, the demand has been rightly vacated by the lower appellate authority following the Apex Court's ruling in Paper Products Ltd. (Supra). The ground raised in the appeal memo, with reference to Section 110 ibid, is irrelevant to the issue involved in the case as rightly poin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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