1994 (8) TMI 99

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....hri R. Nambirajan, Advocate, for the Respondents [Order per : Jyoti Balasundaram, Member (J)]. - The above application by the Revenue has been filed in terms of Section 35G of the Central Excises and Salt Act, 1944 for reference of the following question of law purporting to arise out of the final order No. A-262/94-NRB dated 11-3-1994 - "It is alleged that the party wilfully mis-stated t....

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....eriod, Electrical Resistance wire of steel was classified under sub-heading 7229.30 of the Tariff from 1-3-1988 to 22-12-1990 and thereafter under sub-heading 7223.00. The other product viz. Steel strips cold rolled was classified under sub-heading 7211.51 during the period from 1-3-1988 to 15-10-1989 and under sub-heading 7226.92 during the period from 16-10-1989 to 22-12-1990 and thereafter unde....

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....ance Wire and strip' under sub-heading 7213.10 and input as Electrical Resistance Wire Ferrous based for reprocessing and redrawing, under sub-heading 7213.10. Fresh declaration was filed on 21-10-1990 giving the description and Tariff classification of the final products as Electrical Resistance Wires under sub-heading 7229.30 and Alloy Steel strips cold rolled with width below 5 mm under sub-hea....

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....n that of carbon and 10.5% or more than of Chromium with or without other element' and decided the appeal with the consent of both the sides after waiving the requirement of pre-deposit. Hence this application. 5. We have heard Shri V.C. Bhartiya, learned DR and Shri R. Nambirajan, learned Advocate. The Tribunal has held that no mis-statement or suppression is involved accepting the contention ....