1991 (7) TMI 223

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....tion List No. 1/86-87 under sub-heading 5406.11 of Central Excise Tariff 1985 for the product Mono Filament Yarn of HDPE and also indicated the effective rate of duty at Rs. 3.52 per kg plus additional duty. The Assistant Collector approved the classification list with the modification of the Tariff Heading 5406.11 to 5406.90. However, the rate of duty and other particulars as claimed by the assessee were not changed. The said classification list was approved on 26-7-1986. In the meanwhile during the period, between filing of the classification list and its approval, the appellants filed a letter of protest, having come to know that the product is chargeable to nil rate of duty. This letter of protest is dated 6-5-1986. In this letter, the ....

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....below are not legally sustainable and are required to be set aside. 4. Shri Naik, the Ld. SDR, on the other hand, pleaded that when they received the classification list (as per their own indication of the rate of duty without any amendment) duly approved and if the appellants feel that it is not correct, they should have appealed against the same, since the approval of classification is also an order or decision, which could be appealed against. Having failed to do that, the protest letter cannot come to their rescue. Even the protest letter should be deemed to have been disposed of, on approval of the classification list on 26-7-1986. Hence, the appellants ought to have filed the appeal against the approval of the classification l....