1998 (5) TMI 178

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....ng classification list, in respect of their products i.e. Card Pins, Gill Pins and D.T. Pins, claiming their classification under sub-heading 7308.30 (for the period from 1-3-1986 to February, 1988) and under Heading No. 7317.00 (for the period from 1-3-1988 to 15-5-1990). The other products i.e. parts of jute manufacturing machinery, were claimed by them as classifiable under sub-heading 8448.00. All these classification lists filed by the appellants with effect from 1-4-1986 onwards, were duly approved by the proper officer. 1.2 Subsequently, the appellants filed a Revised Classification List effective from 16-5-1990 vide their Covering Letter dated 15-5-1990, vide which the classification of Card Pins, Gill Pins, Double Taper Pin....

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....iled exemption in respect of both the items to the extent of Rs. 15.00 lakhs each i.e. total exemption in respect of both the Chapters availed by them during the period in question, was upto Rs. 30.00 lakhs, which was not available to them. The said show cause notice resulted into the passing of the impugned order vide which the demand for the period from 1-2-1987 to 28-2-1989, was dropped by the adjudicating authority by holding the same to be time-barred by observing that the classification lists for the said period were duly approved by the proper officer. However, for the subsequent period effective from 1-3-1989 onwards, the demand was confirmed by the Commissioner, by observing that in the classification list effective from 1-3-1989, ....

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....on an insistence made by their jurisdictional Central Excise Authorities, the words - `Drawing Pins' - were written in hand by them on the classification list. The said classification list was also approved by the proper officer under Chapter 73. He submitted that if there was any doubt in the mind of the proper officer approving classification list, further enquiries could have been made by the officer so as to adjudge the correct classification. No mala fide from this fact can be attributed to them, inasmuch as the typed description of the goods is in accordance with the earlier description given in the classification list for which the Commissioner has dropped the case. Writing of the words - `Drawing Pins' - in hand will not attribute a....