2000 (3) TMI 416

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Sheerazi, Advocate, for the Appellant. Shri A.K. Chatterjee, SDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - Application is for waiver of deposit of duty totalling Rs. 3.38 crores approximately and equivalent penalty under Section 11AC. 2.  The applicant manufactures inter alia printed or unprinted aluminium foils on pouches made out of such foils. Duty has b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....under heading 76.05 as articles of aluminium. Evidence was produced to show that identical products produced by other manufacturers are classifiable under heading 76.07 and not under chapter 39. 4. It is further contended that the extended period of limitation cannot be invoked. The department itself was in two minds about the issue. The circular dated 16-1-1989 of the Board said that a la....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ich is bought and sold in the market, and commercially known as aluminium or article of aluminium, where aluminium foil is backed by plastic. In the present case however, the essential characteristic is conferred on the product not by the aluminium but by the plastic. Heading 39.02 of the tariff is specifically for plates, sheets, filament, etc., of plastic, whether supported or combined with othe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Tribunal decision will have to be gone into in detail. The decisions, including the larger bench decision in Hindustan Packaging have to be gone into in detail. However, it is questionable at this stage to say whether the period of limitation will apply. As pointed out the department itself has issued two circulars on what appears to be the same product and it is not unreasonable to say that th....