AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
1990 (1) TMI 217
X X X X Extracts X X X X
X X X X Extracts X X X X
....Advocate, for the Appellants. Shri S. Chakraborti, JDR, for the Respondents. [Order per: D.C. Mandal, Member (T)]. - In these two appeals, the classification of Block Board manufactured by the appellants is in dispute. They claimed classification under heading 4409.00, whereas the lower authorities have classified the goods under heading 4408.90 of the Central Excise Tariff. During the he....
X X X X Extracts X X X X
X X X X Extracts X X X X
....their claim for assessment under Heading 44.09 was found to be not acceptable. The learned Departmental Representative has argued that this alternative plea was not raised before the lower authorities and hence the appellants cannot raise it now. He has argued that the correct classification should be under Heading 44.08. 2. We have considered the records and the arguments. In the order cited a....