2000 (11) TMI 911

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....fer Trollys being manufactured by the appellants. As per the appellants, the said Transfer Trollys are properly classifiable under Heading 8455.00. The Revenue's contention, on the other hand, is that the proper classification of the said product is under Heading 86.06. 3. After hearing both sides, we find that the appeal can be decided on the point of limitation. The demand in question has been raised on 21-12-1995 for the period from August, 1992 to March, 1993. As per the facts on record, the appellants had filed a Classification List effective from 1-3-1992, based upon the Purchase Order received from M/s. Tata Iron & Steel Company Ltd., Jamshedpur, for the manufacture and supply of the Transfer Trollys along with accessories fo....

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....In the instant case, the modus operandi adopted by the assessee was to submit declaration under Rule 173B and get the same approved by the Department. As there already exists tariff nomenclature, description and chapter heading and sub-heading, of Metal Rolling Mills and rolls thereof, the department acted in bona fide and the classification list was approved. The advice letter/sales contract of the Tata Iron & Steel Company acted as an catalyst in the approval of the classification list. In the meantime, the assessee cleared their goods specifying the same in their GPI's either as 150 ton capacity Transfer Trolley or as Drive mechanism fitted with gear box, motor, brake, Bearing Block etc. with payment of Central Excise duty @ 10% Adv. Thi....

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....ct of omission to be termed as suppression to attract the extended period of limitation under proviso to Section 11A. Hence the assessee's argument to the context is not sustainable and the proviso to Section 11A have rightly been invoked in the notice by the Department." 6. A reading of the above paragraph shows that the factum of filing of Classification List and its approval by the Assistant Commissioner has not been disputed by the adjudicating authority. Further, he has observed that the appellants have given intentionally a wrong sub-heading for classifying the product in question with an idea to be-fool the Department. However, it is not understood why the Assistant Commissioner who is supposed to have enquired and verified a....