TaxTMI 
TaxTMI 
1998 (8) TMI 204
X X X X Extracts X X X X
X X X X Extracts X X X X
....er : P.C. Jain, Member (T)]. - Briefly stated. Facts of the case as follows :- The appellants herein imported "MU metal Lamination U Type" having a composition of 78% Nickel and having thickness of 0.2 mm. The goods were assessed under Customs Tariff Heading 75.03 at the rate of 60% + 20% + CVD Nil. 2. The Department however felt that the goods have been under assessed because the correct....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ng the classification under Tariff Heading 85.18/27(1) at the rate of 100% + 25% and countervailing duty under Heading 28(A) at the rate of 20% + 5%. It was held by the Asstt. Collector that the goods are electrical stamping and lamination. 5.  (i) On appeal the appellants herein did not succeed. There was a plea before the lower appellate authority that the show cause notice did not gi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....are liable to classification. He has therefore submitted that the show cause notice was vague and it was not possible for them to submit their defence. It is apparent that the department was not clear as to the correct classification of the goods. He also submits that the 1993 notice makes a material change from the notice of 7-7-1982. Therefore, it should be treated as a fresh show cause notice. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he aforesaid facts and circumstances we are not inclined to agree with the submissions of the learned JDR. Show cause notice dated 7-7-1982 proposes a definite heading for reclassification, that is Tariff Heading 85.15. The appellants pointed out that none of the items mentioned in Tariff Heading 85.15 cover the imported goods. On receipt of the reply of the appellants, the department took 10 year....