TaxTMI 
TaxTMI 
2001 (4) TMI 356
X X X X Extracts X X X X
X X X X Extracts X X X X
.... unit. It was engaged in the manufacture of goods falling under Chapter 82 of the Central Excise Tariff including spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives and knives with cutting blades, kitchen knives, etc. In doing its business it filed several classification list. The classification list No. 154/87-88 was filed with effect from 1st March, 1998 (page 47 of the Paper Book) in that item No. 2 read as follows : Full description of each item of the goods produced, manufactured or Warehoused including specification (e.g. size number of counts Horse power sort No. etc. as the case may be together with the description as would appear in the invoices. Chapter No. Head No. & Sub-head No. of the First Schedule to Central Excises and Salt Act, 1944 Under which the goods fall Chapter No. Head No. Sub-head No. KNIVES WITH CUTTING BLADES, SERVATED OR NOT (INCLUDING PRUNING KNIVES) OTHER THAN KNIVES OF HEADING NO. 82.08 AND BLADES THEREOF : NAMELY : "CRYSTAL" KITCHEN       KNIVES (DIFFERENT       SHAPES & SIZES). 82 82.11 8211.00 In the said classification list ite....
X X X X Extracts X X X X
X X X X Extracts X X X X
..... Head No. Sub-head No. TOOLS IMPLEMENTS CUTLERY SPOON AND FORK OF BASE METAL, PARTS THEREOF BASE METAL :- Other Articles of cutlery (for example Hair clippers, butchers' or kitchen cleavers. Choppers and mixing knives, paper knives) manicure or Pedicare Sets and instruments (including nail Files) namely 'CRYSTAL' Butchers or Kitchen cleavers. Choppers. 82 82.14 8214.00 Knives with cutting blades, serrated or not (including pruning Knives) other than knives of heading No. 82.08 and blades thereof Namely 'CRYSTAL' 82 82.11 8211.00 They also claimed in this classification list benefit under Notification No. 107/88 for this item. In August, 1990 the appellants learnt that for some other assessee (M/s. Khanderia Engineering Works, Rajkot), who were engaged in the manufacture of similar articles, had classified their kitchen knives under Chapter Heading 8215.00 and it has been accepted by the assessee vide Order dated 12th June, 1990. 2.4. On 3rd August, 1990 a revised classification list was filed classifying the products reading as under Chapter Heading 8215.00 page 108 the covering letter is page 107. Full de....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oval with effect from1-4-1990. For the period Classification List No. 1/91-92 was filed with effect from 1-4-1991. The knives were described as Item No. 2 reading as under and Item No. 3. The curious thing is that assessee has claimed classification in both headings. It is submitted by the appellants that it is done under the advice of the department and stocks held prior to approval were cleared under 8211.00. Subsequently due to Budget, another Classification List was filed with effect from 25-7-1991 in respect of their articles which reads as follows : Full description of each item of the Goods produced, manufactured or Warehoused including specification (e.g. size number of counts Horse power sort No. etc. as the case may be together with the description as would appear in the invoice. Chapter No. Head No. Sub-head No. of the First Schedule to the Central Excises and Salt Act, 1944 under which the goods fall Chapter No. Head No. Sub-head No. Spoons, forks, ladles, skimmers, Cake-Servers, fish knives, butter-knives, sugar tongs and similar kitchen or tablewares. Kitchen knives and Tableware knives of 'Crystal' Brand suitable for use ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f Notification No. 107/88 has been granted (The goods come under Chapter 82). It is therefore claimed that larger period of limitation namely alleging suppression of facts is wrong and imposing penalty is absolutely unwarranted in the case. 5. Ld. SDR Smt. Reena Arya adopts the reasoning of the lower authority. 6. We have considered the rival submissions, when we go through the classification lists, we find that the products have been sought to be covered under the respective Tariff sub-headings as mentioned in the Chapter headings. The contents of the various classification lists have been described above, the Tariff heading 8211.00 starts "KNIVES WITH CUTTING BLADES SERRATED OR NOT" Chapter Headings 8211.00 and 8215.00 read as under : 82.11 8211.00 Knives with cutting blades, serrated or not (including 20% pruning knives), other than knives of heading No. 82.08 and blades therefor. 82.15 8215.00 Spoons, forks, ladles, skimmers, cake-servers, fish- 20% knives, butter-knives, sugar tongs and similar kitchen or tableware. The SERRATED BLADES are referred to Chapter Heading 8211.00 therefore they have claimed under heading 82.11. But once the ....