1999 (12) TMI 516

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.... the Appellant. Shri K.M. Patwari, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the classification of the inflatable rubber raft manufactured by the appellant and consequent liability to duty. The goods have been classified under heading 8907.00 of the Tariff by the department. The classification claimed by the assess....

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.... structure under this heading at page 1454. It is not disputed that the goods in question are inflatable raft and therefore has been correctly classified under 8907.00. 3. The two notices issued to the appellant are dated 28-5-92 proposing recovery of duty of goods cleared between February and May, 1992, and 10-2-93 for clearance from September, 1992 to January, 1993. It is only by the not....