1999 (3) TMI 239

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....vocate, for the Appellant. Shri C.P. Rao, SDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Application is for waiver of deposit of penalty of Rs. 37.33 lakhs. Duty demanded of the same amount has been deposited by the applicant under protest on 1-4-1997 prior to issue of notice. 2. Advocate for the applicant explains that the goods involved are condensers and ch....

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....s alleged on the ground that the Budget changes of 1996 classifying the goods as refrigeration or air conditioning machinery and the unnullifying of that change when the goods were correctly classified under Heading 84.15. It is contended by the advocate for the applicant that the goods are classifiable under Heading 84.19 since they treat the material by a process involved in change of temperatur....

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.... It is prima facie doubtful whether the goods in question will be classifiable under Heading 84.15 by applying Note 2 to Section XVI. It is only those parts which could not be classifiable elsewhere on merits which would fall under Heading 84.15. It appears prima facie that the condenser would be classifiable under Heading 84.19 is parts of machinery for treatment of materials by the process&....

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....eading (10) was an attempt to categorise some of the goods classifiable under Heading 84.19. 6. We also note that the applicant had already paid the duty demanded. Further, there is prima facie no other reason as to why notice could not have been issued within the six months period which came to an end on 30-9-1997 the last piece of investigation having been completed on 14-8-1997. Under t....