1999 (7) TMI 193

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....Collector (Appeals) vide his order dated 24-6-1994 ruled that the goods merited classification under Heading 8543. As regards claim of the assessees that they deserved the benefit of Notification Nos. 51/93 and 46/94 the Collector directed the Assistant Commissioner to take a decision in de novo proceedings. Both the notifications prescribed the same condition for the exemption and i.e. that the goods sought to be exempted should be machinery used for the production of a commodity. During the pendency of the appeal before the Commissioner Show Cause Notice dated 3-3-1993 was issued seeking recovery of differential duty on re-classification of the product from Chapter 90 to Chapter 85. Three more Show Cause Notices were issued seeking recove....

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....signals of known wave form and magnitude, at an assignable frequency (high or low frequency)." 2. The Assistant Commissioner held that the classification under 8543.00 was correct and denied the benefit of the cited notifications and confirmed the demand of Rs. 12,16,617/-. He further imposed a penalty of Rs. 1,25,000/- on the assessees. 3. The assessees then filed an appeal. The Commissioner (Appeals) observed that the issue of classification was decided in his earlier order dated June, 1994 and the issue was limited to only availment of benefits of the exemption notifications. He noted that the assessees before him had claimed classification of the contested products once again under 9031.00 and held that he was not compet....