2000 (11) TMI 860

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cate for the appellants and Shri A.K. Chattopadhyaya, learned JDR for the Revenue. 3. The demand in question has been confirmed for the period 1988 - 89 to 1991-92. The appellants during the relevant period were availing benefit of small scale Not. No. 175/86-C.E., dated 1-3-1986 and thereafter 1/93-C.E. Appellants were manufacturing two items 'Line Conditioner' and 'Ferro Resonance Voltage Regulator'. There is no dispute as regards the Ferro Resonance Voltage Regulator being classifiable under Chapter 90. Both sides are disputing the correct classification of Line Conditioners. Whereas the appellants are claiming classification of the Line Conditioner u/s.h. No. 8473.00, the Revenue's contention is that the same are classifiable un....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....use notice shows that clearance value of the appellants during different financial years exceeded Rs. 30 lac and as such, in any case the appellants are required to pay duty on the clearance over and above Rs. 30 lac. 5. After giving our careful consideration to the submissions made from both sides, we find both the sides to be correct. As regards the Line Conditioners and the correspondence exchanged by the appellants with their jurisdictional Central Excise authorities we find that the appellants' claim for classification of Line Conditioners was in the knowledge of the Revenue. As such, the Revenue in the year 1993 cannot restrict the benefit of Not. No. 175/86-C.E. and 1/93 by contending that the appellants had proposed classifi....