1995 (12) TMI 169

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....v Sachdeva, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Among the products manufactured by the appellant is orthoxylene. With effect from 1-3-1986 consequent upon coming into force of the Central Excise Tariff Act, 1985, the appellants classified orthoyxylene under Heading 2710.39 of this Tariff. This classification list was approved by the Assistant Collector. ....

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....idering the cause shown and hearing the appellant, the Collector confirmed the demand for duty. Hence, this appeal. 2. We find considerable force in the arguments of the advocate for the appellant that the department itself was initially unaware that orthoxylene of purity exceeding 95% was to be classified under Chapter 29 and not under Chapter 27. The fact that the earlier classification ....

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....tablishes two facts. Firstly, the department itself was aware on this date that the purity of the orthoxylene exceeded 95%. The claim that the fact was not made known to the Assistant Collector does not answer this point, after all the classification lists are generally submitted routinely to the Superintendent to be passed on his recommendation to the Assistant Collector. It also establishes that....