TaxTMI 
TaxTMI 
1988 (7) TMI 180
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.... Block Board (OST & BST) 3. Marine Block Boards 4. Commercial Table Tops 5. Decorative Table Tops and claimed the assessment of the same under Tariff Item 4410.90 of the Central Excise Tariff and filed two classification lists bearing Nos. 46/86 effective from 1.3.1986 and No 83/86 effective from 1.4.1986 for approval by the Jurisdictional Assistant Collector Classification under Tariff Item 4410.90 as claimed by the appellants was approved. The appellants however, filed another classification list No. 108/86 to be effective from 2.4.1986 and in this the classification of the goods was changed by Jurisdictional Assistant Collector to 4406.90. The appellants paid duty under protest. In the subsequent price lists filed by them, they thems....
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....eals) by a common order examined the issues related to the classification and also the appellants pleas regarding refund. The appellant's appeal was against the classification under Tariff Item 4406.90. He has by a common order disposed of these appeals. The Collector (Appeals) took note of the facts of the case as explained above and his findings in the order are reproduced below for convenience of reference - "From the above it appears that the correct classification of the goods under reference is under Tariff Item 4410.90 as approved under classification list No. 46/86 effective from 1.3.1986 and 12/86-87 and 13/86-87 effective from 1.3.1987 and 1.4.1987 and not under Tariff Item 4406.90 as approved under classification list No. 108/86....
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....late order, the Asstt. Collector had issued a show cause notice reopening the issue of classification even where the approval was in their favour and which had not been taken up for review in appeal by the Department. He drew our attention to the relevant portion of the show cause notice reproduced below - "Please refer to the order-in-appeal No. 424-426/DLH/87 dated 30.11.1987 of the Collector (Appeals). In this regard and with the view to meeting the requirements of the Principles of Natural Justice, you are hereby provided an opportunity to submit your arguments as to why Commercial Block Boards, Decorative Block Boards (OST & BST) Marine Block Boards, Commercial Table Tops and Decorative Table Tops should not be classified under sub-h....
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....rs. 5. We observe that the appellants had filed the appeal before the Collector (Appeals) against the classification of their goods under Tariff Item 4406.90 and had pleaded for classification under Tariff Item 4410.90 and prayed for consequential refund in the matter. The Collector has taken note of the history of the approval of the classification lists for the same goods under different headings at different points of time and appears to be convinced of their classification under Tariff Item 4410.90. He has, however, not analysed the issue as to why the classification under Tariff Item 4410.90 appeared more appropriate to him. We observe that the issue passed before the Collector (Appeals) by the appellants was for a decision regarding ....