2002 (2) TMI 846

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....der per : Gowri Shankar, Member (T)]. - The notice dated 3-5-1995 which was issued to the appellant demanded duty on continuous computer stationery that it cleared between July, 1990 and December, 1990 which had not been paid. The basis for the demand was that the stationery was classifiable under Heading 4823.90 of the tariff and the assessee had not filed a classification list or complied with ....

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....the law exempted filing of classification list and complying with excise formalities in the case of goods which were exempted from duty. It therefore, contended that the extended period of limitation would not apply. The departmental representative reiterates the reasoning of the Commissioner's order. 4. It appears that the classification of continuous computer stationery was in doubt. It wa....