2000 (7) TMI 557

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....ect of aluminium made goods, the classification was claimed by them under Chapter 76. The various C/lists filed by them from time to time were approved by the jurisdictional Asstt. Commr., Central Excise in terms of the declarations made by them. At the start of financial year 1992-93, the appellants again filed C/List on 5-3-1992 claiming the classification of the goods under Chapter 73 and Chapter 76. Thereafter, the goods were cleared on payment of duty at the rate applicable to the tariff headings claimed by them. However, their jurisdictional Central Excise authorities entertained a view that the proper classification of the goods is under Heading 86.07 as parts of the railways. The said classification list was subsequently approved by....

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....ule 9B are complied with and a Bond was executed to cover the differential duty. He also makes reference to the subsequent judgment of the Apex Court in the case of Costal Gases and Chemicals Ltd. [1997 (92) E.L.T. 460 (S.C.) = 1997 (20) R.L.T. 824 (S.C.)] wherein it has been laid down that the assessments during the pendency approval of the classification list is to be treated as provisional provided the assessee has followed the procedure of Rule 9B of Central Excise Rules, 1944. He submits that admittedly in the instant case procedure under Rule 9B has not been followed by them and the Department never directed them to execute any bond in terms of the said rule. Accordingly, he submits that the demand is barred by limitation and prays fo....