1998 (12) TMI 278

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....ed by them under sub-heading 7321.90 of the Schedule to the Central Excise Tariff Act in their classification list No. 1/92-93 effective from 1-4-1992. The classification list was approved by the proper officer. Subsequently in C.L. No. 2/92-93, dated 16-12-1992 the appellants clasified the impugned products under sub-heading 7615.10 which was also approved by the proper officer. Subsequently they filed an appeal with the Collector (Appeals) to revise the classification of their products with effect from 1-4-1992. The Collector (Appeals), under the impugned order, had set aside the approval of the classification list of parts of pressure cooker under sub-heading 7321.90 under C.L. No. 1/92-93 holding that the classification of parts under s....

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....cation 181/88 and not under 180/88 as this notifiction is specifically meant for aluminium articles; that parts which are sold as spares are liable for Central Excise duty. 4. No one appeared on behalf of the respondents. M/s. Dalal Plastic Corporation, however, have submitted written submissions under their letter dated 28-9-1998 in addition to the cross-objection filed earlier. They have submitted that Collector (Appeals) decided the classification of plastic parts of pressure cooker under sub-heading 7615.10 with exemption under Notification No. 180/88; that from 1-3-1992, all the parts of the pressure cookers are exempted from payment of duty unconditionally and hence following of Chapter X pocedure does not arise. They relied u....

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.... themselves had classified the plastic parts of pressure cooker under sub-heading 7321.90 in Classification List No. 1/92-93. The proper officer approved the classification list as such and accordingly the goods were cleared by the appellants. An appeal under the Central Excise Act can he filed by an aggrieved party and as in respect of classification List No. 1/92-93, the Department had approved the C.L. as per the claim of the appellant and they are not aggrieved person under Section 35 of the Central Excise Act. The classification list cannot be revised retrospectively in the normal course; And the revision in classfication can be sought only prospectively by the assessee in a case covered under Rule 173B(4) where the proper officer has ....