1999 (11) TMI 425

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....wari, JDR, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - The appellants manufactured "pilferproof lids". In two classification lists they claimed classification under sub-heading 8309.20 which covered pilferproof caps. In claiming this classification, they gave a supporting note which reads as follows :- "Pilfer proof caps for Ashphalt Drums which will be placed on top of dru....

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....residual category the duty leviable was at 15% and that the assessee having wilfully misdeclared the classification, short levy amounting to Rs. 2,48,809.12 was recoverable. After hearing the assessee the Collector passed the impugned order placing reliance on the IS specification. He showed that the item could not be called as pilferproof caps. He supported the extended period by holding that the....

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....ducts after taking into account the description thereof. Where the Asstt. Commissioner had satisfied himself and had approved the classification list in terms of the Tribunal judgment in the case of Rainbow [1992 (59) E.L.T. 593], the charge of wilfull suppression etc. could not be invoked. This judgment followed the Tribunal judgment in the case of Muzzaffarnagar Steels [1989 (44) E.L.T. 552 (Tri....