2001 (2) TMI 451

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...., 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 revised the classification in 1992, put....

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....uld 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 misdeclaration but only alleges misclassification. Th....