2000 (11) TMI 956

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....ate, for the Appellant. Shri T.D. Bodade, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appellant was engaged in building containers on chassis of trucks, the vehicle in question to be used for transporting milk. It had filed a classification list in March, 1989 showing that it manufactured 'road milk tankers,' claiming classification under Heading 87.04 of the t....

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....r applying the extended period is that by describing the product differently in the earlier classification list, the appellant attempted to mislead the department. We are not able to accept this view. The department would not have been aware that the appellant did not manufacture the chassis. Manufacture of chassis is limited to a few large manufacturers. It would have been evident to the departme....