2001 (3) TMI 425

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....parte on merits. We have heard Smt. R. Arya for the Revenue. 3. The appellants filed classification list Nos. 1/91-92, 2/91-92, 3/91-92 and 1/92-93 from time to time. One kind of goods manufactured by them was described as "wooden plates and frames for filtration in filter plates". These goods were described as articles of wood and claimed to classify under sub-heading 4410.90. These classification lists were approved by the jurisdictional Assistant Collector. In September, 1993, the jurisdictional Collector of Central Excise passed orders in terms of Section 35E(4) of the Central Excises and Salt Act, 1944 (as it then was) directing the Assistant Collector to file an application before the jurisdictional Collector of Central Excise (....

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....by the respondents." The Commissioner (Appeals) allowed the application made by the jurisdictional Commissioner and directed classification under 8421.00. In her discussions, however, she used the following language :- "In the instant case, though the respondents were manufacturing and selling a composite machinery item to their buyers, they were classifying its various component parts separately, viz. wooden plates and frames for filter press, nutch filter, M.S. casting frame, filter press, etc. with a view to claiming exemption for the wooden plates and frames as an independent product. They have, thus, wilfully mis-stated the classification of the product in the classification lists. Under these circumstances, the Department would be w....