1997 (11) TMI 235

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....s. Shri Sanjeev Srivastava, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. - Two issue are involved in the present case. (1) Whether sacks made out of HDPE woven fabrics covered by kraft paper with LDPE as binding material is classifiable under Heading 48 as claimed by the assessees or under 59.09 as per Department. (2) Whether non-declaration of intermediate product....

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....is context he drew our attention to the relevant classification list which was duly approved in which specifically emergence of intermediate product was shown. He stated that since there was no change in the description and since it was not dutiable as it was captively consumed and as such has not been shown in the present classification list. Nevertheless, it was within the knowledge of the depar....

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....ed as per ruling given by the Madhya Pradesh High Court in the case of Raj Pack Well Ltd., but as regards limitation he justified the findings of the Collector and submitted that there was no mention of intermediate product in the relevant classification list and the department was justified in invoking the larger period. 4. We have carefully considered the submissions made by both the sid....