2001 (9) TMI 732

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.... Shri D.K. Bhowmik, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  After hearing Shri B.N. Chattopadhyay, ld. Consultant appearing for the appellants, and Shri D.K. Bhowmik, ld. JDR for the Revenue, we find that the present appeal can be disposed of on the point of limitation. 2. Vide the impugned order, the Commissioner has confirmed the demand of duty ag....

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.... Excise Tariff Act, 1985, the goods were being classified under Item 68. Thereafter, the same were being classified under sub-heading 8425.00. In this connection, he draws our attention to the various classification lists filed by them declaring the goods as Hydraulic Pit Props and claiming classification of the same under Heading 84.25. All the classifications in question were approved by the pro....

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....at liberty to ask for the same. 4. We have seen the various classification lists in question. In fact, it is seen that up to a certain point, both the headings attracted the same rate of duty. In one of the classification lists effective from 1-3-89, the appellants have initially specified the Heading as 7308.40 and thereafter, it was cut by hand and substituted by a Heading 8425.00. No ob....