1999 (11) TMI 354

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....ndent. [Order per: V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Pulak Enterprises is whether Shutter Lath is classifiable under sub-heading 7216.20 as claimed by them or under sub-heading 7308.90 of the Schedule to the Central Excise Tariff as decided by the Collector in the impugned order and whether the extended period of limitation is invokable in the facts....

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....ription of goods in thier classification list which was duly approved by the Asstt. Commissioner and as such extended period of limitation will not be attracted. We find from the impugned order that they had declared their product as metal Section (Shutter Lath Section) in their classification list. As they have clearly mentioned in their classification list that the impugned product is meant for ....