2001 (1) TMI 677

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....-1993 and of Rs. 55,770/- for the period 22-6-1993 to 28-7-1993 besides imposing penalty of Rs. 50,000/-, in respect of Industrial coolers classifiable under tariff Heading 84.19 of the CETA, on the appellants. 2. The appellants were engaged in the manufacture of industrial coolers falling under Chapter 84 of the CETA. They filed the classification list with effect from 2-3-1993 in respect of that product and parts thereof, but claimed the benefit of Notification No. 155/86, dated 1-3-1986 and paid duty at the concessional rate of 15% adv. during the period 2-3-1992 to 22-4-1993. Thereafter, when this Notification No. 155/86 was superseded by second subsequent Notification No. 51/93, dated 28-2-1993, the appellants continued to pay ....

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....4. We have heard both the sides and perused the case record. 5. The facts are not much in dispute. The product of the appellants i.e., industrial cooler was classifiable under Tariff Heading 84.19 of the CETA and the duty payable thereon was full. However, through Notification No. 155/86, dated 1-3-1986 concessional rate of duty was allowed on the goods covered by Tariff Heading 84.19 and the concessional duty provided was at the rate of 15% adv. But this Notification as not disputed before us by the ld. Counsel, was superseded through another Notification No. 51/93, dated 28-2-1993 and the goods falling under Tariff Heading 84.19 were taken out of the purview of the earlier Notification referred to above. No doubt, subsequentl....