1998 (7) TMI 181

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....JDR, for the Respondent. [Order]. -  This appeal on hearing Shri Alok Arora, Advocate and Shri A.M. Tilak, JDR was admitted and was also taken up for final hearing. 2.  The appellants manufacture Rubber Conveyer Belts. In their declaration under Rule 57G filed on 2-6-1995 they declared "Dipped Nylon Fabric" as an input and showed its classification under sub-heading 5905.20. In ....

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....was admissible even if the declaration as to the Tariff heading was different in the invoice from that shown in the declaration. The Collector (Appeals) upheld the order. Hence this appeal. 3.  I have carefully considered the submissions made. It is obvious on perusal of the record that assessee had failed to notice the change in the classification, although the goods remained the same. Ap....