1996 (9) TMI 337

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....rials such as rail clips, modified loose jaws, rail anchors, rail spikes etc. The dispute arises in relation to the classification list dated 30-3-1986 filed by the appellant showing the classification of the product as T.I. 7302.90 of the Central Excise Tariff. It appears the appellant showed this Heading and sub-heading as suggested by the departmental officers, though, according to the opinion of the appellant, the correct Heading and sub-heading would be 7302.10. Alongwith the classification list appellant also gave letter dated 19-3-1986 protesting against the classification suggested by the Department and shown in the list and proposing to pay duty under protest. The classification list was approved by the proper officer in April, 198....

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....RT 12. If the remedy of appeal or revision is not available to the assessee against an order or decision which necessitated him to deposit the duty under protest, he may, within three months of the delivery of the letter of protest, give a detailed representation to the Assistant Collector. Where remedy of an appeal or revision is available, he may file an appeal or revision within the statutory period. On service of decision on the representation or of the appeal, the assessee shall have no right to deposit duty under protest. If any of the provisions of the Rule has not been observed, it shall be deemed that the assessee has paid the duty without protest. 4. The Rule contemplates payment of duty under protest only where there is a....