1999 (5) TMI 125

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..... Shri K.M. Patwari, JDR, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - The appellants manufactured water pump bearings and classified them under sub-heading 8485.90. Show Cause Notice dated 2-4-1993 cited the balance sheet of the company for the year ending 1990-91 which described certain goods as "Antifriction assemblies for Water Pumps for Automobiles/Tractors". It wa....

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.... B.M. Shah has brought out the history of classification of the disputed products and has placed on record copies of the proceedings. 4. We have seen the various balance sheets of the assessee company for the years 1984-85 which were picked at random from the balance sheet brought by Shri Shah from the period 1977 onward. We find that the statement that the assessees are making Anti fricti....

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....ding 8409.00, revised classification accordingly and dropped the demand. We have also seen a copy of an earlier order in appeal dated 9-4-1987 on the issue whether the products manufactured by the appellants were classifiable under Tariff Item No. 49 as rolling bearing or under Tariff Item No. 68. 5. What the two citations indicate is that over the last several years classification of the ....

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....he department at all times was aware of the identity of the product and had considered several alternate classification including that which was held by the Collector in the present order. In such a situation the allegation as to misrepresentation with intent to evade duty does not survive. In the present show cause notice the allegations made are repeat allegations from the previous show cause no....