2000 (8) TMI 635

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....led four classification lists during the period from 30-1-1992 to 1-3-1994 which are the subject matters of Appeal No. E/R-280/96. In the said classification lists, the appellants claimed the correct classification of 'Jute Webbings' under sub-heading 5306.29 on the basis of earlier approved classification lists. The Department, after issuing the show cause notice to the appellants, confirmed the classification of 'Jute Webbings' under sub-heading 5806.90 as narrow woven fabrics. The order passed by the Assistant Commissioner was confirmed by the Commissioner (Appeals). Hence the present appeal. 2. Shri S.K. Bagaria, learned Advocate appearing for the appellants submits that admittedly 'Jute Webbings' are woven fabrics of narrow wid....

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....g the demand of duty of Rs. 1,78,337.00 for the period from 1-3-1988 to 30-4-1992 was not clearly barred by limitation and the duty could not be demanded even in six months' period. He has also agitated against the imposition of penalty and direction for payment of interest under Section 11AB. 4. Shri R.K. Roy, learned JDR for the Revenue reiterates the reasonings of the authorities below and submits that as 'Jute Webbings' are admittedly narrow woven fabrics, the same could be covered by Heading No. 58.06. He places reliance on the HSN Explanatory Notes. 5. After giving our careful consideration to the issue before us, we find that an identical question of classification of 'Jute Webbings' was considered by us in the case o....