1999 (5) TMI 114

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....R, for the Respondent. [Order]. -  M/s Visen Industries Ltd. started manufacturing Softener in 1987. On 27-l-1988, they wrote to the jurisdictional Supdt. saying that they were manufacturing three articles including Octadex EM (Softener) falling under Heading 3402. They claimed that these goods were fully exempted under Notification No. 78/86-C.E., dated 10-2-1986. It was claimed that r....

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....er it was a softener or not. Subsequently, the Chemical Examiner's opinion was sought and the classification of the substance Octadex EM was adjudged under Heading 3809. The benefit of Notification No. 101/66 was denied. 2. While the assessee and the department were engaged in this exercise of establishing the correct identity of the goods in terms of the Central Excise Tariff, the Collect....

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....led. 3. I have heard Shri Vijay Nair, Director of the appellants company and Shri V.K. Suman, JDR. 4. The strong point made in the appeal memorandum is of limitation. It is claimed that at all times, the department was aware of the identity of the product. It was claimed that nowhere the assessees described the product as OSSA. It was claimed that in the letter dated 8-4-1988 the p....

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....mples of the goods in order to check their proper classification. Rule 173B of the Rules permits and requires the Asstt. Commissioner to make due enquiry before approving the classification. In the case of chemicals where any classification dispute exists, he is expected to cause drawal of samples for classification. This was not done. This was done only when the Asstt. Commissioner passed the ord....