1999 (9) TMI 262

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.... Shri A. Ashokan, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - Application is for waiver of deposit of Rs. 27.35 lakhs and penalty of an equal amount under Section 11AC of the Act. The advocate for the applicant explains that the Commissioner has in his order denied the benefit the applicant claims for classification of the product Milproof VFS 50% under Heading 3808.....

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....ards without any objection being raised by the department, even now, the clearance before June, 1999 has been at the rate of duty applicable to sub-heading 10. Applicant therefore had every reason to believe that the department had acquiesced in its classification and therefore no intention to evade duty. 2. The departmental representative contends that the product does not figure as a fun....

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..... The reference to it being anionic and the statement of Kabra its employee that it contains surfactant gives rise to doubt as to whether this is not a surfactant to which some quantity of antifungal product had been added. However we note that the claim of classification of the product by the applicant from 1989 onwards had gone unchallenged till the issue of notice in 1998. It is curious that th....