TaxTMI 
TaxTMI 
1997 (8) TMI 170
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Appellant. Shri Jangir Singh, JDR, for the Respondent. [Order per : G.R. Sharma, Member (T)]. - The issue for determination in all these five appeals is the same. Therefore they were heard together and are being disposed of by this common order. 2. Shri A.N. Haksar, learned Senior Advocate appearing for the appellants submits that the appellants imported polypropylene monopolymer....
X X X X Extracts X X X X
X X X X Extracts X X X X
....bunal in the case of Kissan Products Limited [1994 (69) E.L.T. 521] had held that incorrect classification of the inputs is only a technical breach when the inputs have been correctly described in the declaration filed under Rule 57G. He submits that the similar view was taken by the Tribunal in its judgment in the case of Taj Forgings and Stampings [1995 (79) E.L.T. 168] wherein the Tribunal had ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f the product, Modvat credit should not be denied merely on that ground provided other details regarding duty payment particulars, description of the goods etc. are shown. The learned Senior Counsel submits that the Hon'ble Supreme Court in the case of Kores (India) Limited [1997 (89) E.L.T. 441 (S.C.)] ruled that the departmental clarifications are in the form of Tariff Advice or Trade Notice iss....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., learned JDR appearing for the Revenue submits that the goods for the purpose of Modvat declaration are specified by chapter headings in the notifications issued under Rule 57A read with Rule 57G. He submits that since there are different rates applicable to different chapter headings, therefore, chapter headings become necessary. He reiterates the findings of the lower authorities. 4. He....