1998 (6) TMI 279

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....A.K. Agrawal, SDR, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - Shri J.S. Agrawal, learned Advocate submitted that the appellants had filed classification list effective from 3-4-1986 for the manufacture of copper wire thicker than 2 mm and copper wire rods claiming classification under Heading 7405.10 of the Schedule to the Central Excise Tariff Act. The classification lis....

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....sufficient to invoke the extended period of limitation particularly when there is no concealment of true facts. The learned Advocate submitted that if department had any doubt about the wrong classification mentioned by them in their classification list it was open to the department to modify the same before approving the classification list. 2. Shri A.K. Agrawal, learned SDR, submitted th....