2001 (2) TMI 451

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....the Appellant. Shri A. Chopra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant had classified the signal general and pattern generator manufactured by it under Heading 90.31 of the Tariff in its classification filed on 1986. This classification list was approved by the department and appellant paid duty at the rate appliable to this heading. The appellant....

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....der 90.30 for five years, and therefore would be expected to know what the goods were. He cited the decision of the Tribunal in CCI v. Muzzafarnagar Steels, 1989 (44) E.L.T. 552 to say an act of approval of classification list implies application of mind of the approving authority to the nature and function of the goods. Further the show cause notice does not allege any positive act of misdeclarat....

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....is is very different from saying that the appellant positively and wilfully stated that the goods were used as measuring or checking instruments. A mere reproduction of Tariff heading which was claimed for the goods in the classification list does not, in our view, amount to a positive act which the Supreme Court found to be required for invoking the extended period in its judgment in Padmini Prod....