1999 (9) TMI 309

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....JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  In the order impugned in this appeal, the Collector has held the product "Ecoklin' manufactured by the applicant to be classifiable as a cleaning preparation under Heading 3402.90 of the Tariff, confirmed the demand for difference between the duty payable under that heading and that paid by the appellant following its ....

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....and the extended period is not available. 3.  The departmental representative answers by saying that the appellant did not indicate that the product was a cleaning preparation and the department therefore was not in a position that the product is classifiable elsewhere and was claimed by the appellant. 4.  Heading 3402.90 of the Tariff inter alia includes cleaning preparations whet....

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.... Heading 2851.00. The heading, which inter alia includes other organic compounds, compressed air and amalgams of metals (we have reproduced only relevant extracts) would clearly not apply to these goods. However, classification is not entirely the responsibility of department. Having known that the goods were degreasing compound, it would have or ought to have known that Heading 2851.00 would not ....