1999 (11) TMI 392

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....spondents. [Order per : S.S. Kang, Member (J)]. - The appellants filed this appeal against the order-in-original dated 19-8-1991 passed by the Additional Collector of Central Excise. 2. In the impugned order, duty was demanded on the housings for capacitors by classifying the capacitors under Heading 85.32 of the tariff for the period 1-3-1986 to 30-6-1987 and a penalty was also imposed o....

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....e under Heading 83.12 of the Central Excise Tariff and directed the appellants to take necessary license for the manufacture of housing. On 14-8-1986, the appellants again replied to the Supdt. of Central Excise. On 21-10-1986, the appellants submitted a brief note on production process in respect of these housings. He submits that after considering all the correspondences, only 1-7-1987, the Supd....

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....sputing the classification of the product, in question, under Heading 85.32 of the Central Excise Tariff. 4. Ld. DR appearing on behalf of the Revenue, submits that the appellants never filed any classification and nor obtained any license in respect these housings. He submits that as the final product is exempted and ths housing is liable to duty. Therefore, the revenue is rightly demanding....

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....ter was duly replied by the appellants. Thereafter on 23-7-1986, the Supdt. again wrote to the appellants in respect of capacitor housing and the appellants vide letter dated 14-8-1986, replied to the Supdt. of Central Excise. Vide letter dated 21-10-1986, the appellants submitted a brief note on production process in respect of capacitors as well as capacitor housing. The Supdt. of Central Excise....