TaxTMI 
TaxTMI 
1998 (1) TMI 271
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....This is an appeal filed by the appellants against the orders passed by the Commissioner (Appeals) dated 4-12-1996. In terms of that order, he reduced the redemption fine to Rs. 85,000/-. 2. The ld. Consultant Shri M. Rajendran appearing for the appellants stated that in terms of Notification No. 9 (RE-96)/92-97, dated 21-8-1996 ITC (HS) classification of Export and Import items published on ....
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.... in the ITC (HS) Classification of export and import items. 2. Now as a matter of rationalisation, Policy in respect of such items particularly those appearing against Sr. Nos. 3, 4, 5, 6, 11, 19, 20, 34, 38, 40, 45, 46, 47, 50 and 52 of the aforesaid notification, has been rationalised and reconciled. Since Policy of import of above items covered under Notification No. 9 (RE-96)/92-97, date....
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....to the Policy wherein at para 4, it is mentioned as follows :- "4. Though due care has been taken in indicating the EXIM Policy in this publication, possibilities of non-classification of some commodities due to emergence of new products or the need for a finer definition of the existing products cannot be ruled out. A few errors may also have crept inadvertently which might not be consisten....
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....fter the issue of the same. Since the goods are cleared prior to that date the same is not applicable. 6. I have considered the submissions made by both the sides. It is now seen from the clarificatory circular of the Ministry of Commerce dated 13/92-97, dated 30-8-1996 wherein it is clearly mentioned that it is clarified that as a result of rationalisation exercise and does not involve any ....