1997 (10) TMI 125

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....A.M. Mathew, Sr. Executive, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. - This Revenue appeal is directed against the order dated 9-8-1989 passed by the Collector of Central Excise (Appeals). The respondents are manufacturers of Edit Control Unit. They had filed a classification list for the classification of their product which was approved by the Assistant Collector under....

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.... para of that order is extracted from the order of Collector (Appeals) : "The Technical Manual, the write-up dated 15-9-1984 and 28-1-1985 in respect of `Edit Control Unit (RM 440) GCEL 103-16' clearly indicate that it is rightly classifiable under T.I. 37BB of the erstwhile tariff as this unit does Television image and sound recording and reproducing. Hence the duty at the rate of 25% adv. tow....

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....asses Nos. 6 and 7 do not bear any protest endorsement and that in the other gate passes, even though payment of duty was indicated under protest, other requirements under Rule 233B were not followed and therefore, the refund was time-barred. They also contend that classification of goods had not been determined by the Collector (Appeals). The complete order under Section 35E(4) is not available i....

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....payment under protest', it is deemed to be a substantial compliance with the requirement of law since Rule 233B is only directory and not mandatory. We however, note that the Collector (Appeals) has not given any finding in regard to classification and the matter of time bar appears to have been raised in the application under Section 35F only as a matter of additional ground. We are of the view t....