2002 (5) TMI 489

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....nt. Shri Hitesh Shah, JDR, for the Respondent. [Order per : Justice K.K. Usha, President]. -  The main contention raised by the appellant is that the demand is barred by limitation. The appellant is manufacturing Varnish which was initially classified under heading 3208.90. Later by communication dated 2-4-92 the assessee informed the department that more appropriate heading is 3210.....