1998 (8) TMI 225

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..... Shri H.K. Jain, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - By the impugned order, the Collector of Central Excise, Surat has upheld classification of purified Naphthalene under CET sub-heading 2902.00 in view of the fact that the requirement of crystalising point of 79.4oC or more contained in the HSN Explanatory notes is satisfied in the present case where....

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....s is that they had filed a declaration on 1-4-1986 clearly indicating that they would be undertaking the process of refining naphthalene supplied to them on job work basis. The declaration is to be found at page 80 of the paper book filed by the appellants. This declaration bears an endorsement of the Inspector of Central Excise to the effect that "purified naphthalene is not a manufactured produc....

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....ntention to evade payment of duty. 4. The learned DR Shri H.K. Jain reiterates the findings in the impugned order highlighting the fact that the appellants did not follow any of the procedures such as filing of classification list etc. and therefore, they never disclosed to the department that they were carrying on the activity of purification of naphthalene thereby making available to the....