1998 (7) TMI 355

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.... Jain, SDR, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - Shri S. Madhavan, learned CA arguing on behalf of the appellants submitted that they manufacture speciality oils which were classified by them in their classification list No. 46/88-89 under Heading No. 34.03 of the Schedule to the Central Excise Tariff Act. However, on the basis of the test report of the Dy. Chief Ch....

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....bsequently, under order dated 10-7-1992, the Assistant Collector classified their product again under sub-heading 2710.90 by referring to the test report of the Dy. Chief Chemist only. Shri Madhavan submitted that the order has been passed by the Assistant Collector without observing the principles of natural justice as neither a show cause notice was issued nor any personal hearing was granted be....

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....ion in the case of Top-O-Plast v. Collector of Central Excise reported in 1990 (48) E.L.T. 128 in which it was held that the classification, while the same is being disputed by the manufacturer, becomes a quasi-judicial decision and it cannot be taken without asking the party to show cause and affording an opportunity of representing in person or otherwise. 2. Countering the arguments, Shr....

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....d to be filed on account of budgetary changes, it is not open to the appellants to classify the product differently. We are of the view that the appellants have rightly filed the classification list under sub-heading 2710.90 which had earlier been approved by the Department and rightly they mentioned the word under protest. We also find that in the classification list they had indicated that the e....