2000 (4) TMI 671

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....pellant. Shri B.K. Choubey, JDR, for the Respondent. [Order per : Shri Gowri Shankar, Member (T)]. -  The application is for waiver of deposit of duty of Rs. 40.67 lacs, and equal amount of penalty under Section 11AC of the Act. 2. We have heard both side. 3. The duty has been demanded, and penalty imposed, on the finding of the Commissioner that synthetic textile fab....

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....l is cited in support of the contention in the notice that anything was suppressed; the applicant had correctly declared the description. 5. The departmental representative contends that there appears to be no basis for the conclusion in the Tribunal's decision in Simplex Mills Ltd. v. CCE that processing after weaving is a necessary pre-requisite for goods to be classified under Heading 5....

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....e of goods which have specialised use. However, the applicant had declared the composition of the fabric and the Department apparently chose not to proceed further. The circular issued in 1993 of the Board classifying cotton textile felting cloth and other such goods under Chapter 52, when prima facie they are clearly classifiable under Heading 59 would have led to the belief in the applicant's mi....