1990 (8) TMI 282

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....ds under Heading 4823.90. Aggrieved by the order the appellants filed this appeal. 2. The appellants stated that the department allowed clearance of several consignments of impugned goods assessing them under Heading 4811.29 read with Notification 219/80. Thus the Asstt. Collector cannot change the established practice of assessment suddenly. They further stated that for the sake of Customs duty the Asstt. Collector classified the impugned goods under Heading 4823.20. For the purpose of levy of additional duty the impugned goods cannot be classified under Heading 4823.90. They further stated that as per test report the impugned goods are impregnated paper and Collector (Appeals) ordered to classify such goods under Heading 48.11 vide Ord....

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....assification as well as the rate of duty so far as basic duty of Customs is concerned. The dispute is limited only to the C.V.D and to the sub-heading under Heading 48.23. 5. From the photo-copy of the Triplicate copy of Bill of Entry produced by the learned Advocate it is observed that the goods have been classified for the purpose of C.V.D. under Heading 4823.90. The learned Advocate is pressing the claim for classification under Heading 4823.19. Therefore, there is no dispute so far as the main heading is concerned namely 4823. The dispute is only regarding the sub-heading whether goods should be classified under sub-heading 19 or 90 of Heading 48.23. 6. Heading 48.23 reads as "Other paper, paper board, Cellulose wadding and webs o....