2001 (11) TMI 477

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....llant. Shri J.M. George, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - On hearing both sides on the application for early hearing, we find that the law having been settled by an earlier order of the Tribunal, the appeal could be taken up for disposal. 2. The first appellants are a firm in small sector, manufacturing articles falling under Chapter 82, 84 and 8....

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....der 8414.99, but that it was under 8415.00. It was alleged that the assessees had made a deliberate mis-declaration in filing the classification declaration. On this ground, the extended period for demand was raised. The Notice did not refer to letter dated 20-4-99 under which the Department itself had held for classification under Heading 7616. This point was raised before the Commissioner, but i....

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....s judgment, the Tribunal held that Grills/Diffusers used in Centralised Air Conditioning System warranted classification under Heading 7616.90 of the CET. Shri Patil claimed that the contested goods were akin to those before the Tribunal in the cited case and therefore, the ratio of this judgment applied. Shri Virag Gupta on behalf of revenue pointed out mis-declaration made by the Assessees and c....