TaxTMI 
TaxTMI 
TaxTMI 
2002 (11) TMI 496
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....m time to time and claimed classification of the above-said products under heading 2505.00 of CETA, 1985, with the claim of exemption Notification No. 114/73-C.E., which was approved. The classification claimed under headings 2505.90 and 2505.00 by filing the Classification List No. 73/91-92 effective from 25-7-91; 3/92 effective from 2-3-92; 3/93-94 effective from 1-3-93; 7/95-96 effective from 16-3-95; 5/95-96 effective from 1-5-1995; and 10/97-98 effective from 1-9-97, was not approved. Therefore, the classification Chapter 38 of the Tariff as against the claims made under headings 2505.90/2505.00 and proposed recovery of the differential duty on the goods cleared by the appellants for the period from August, 1990 to March, 1998 and deni....
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....ite Powder as the customer's/I.S.I. specification. The impugned product is known in the market as a different commercial product. The aforesaid Process is "manufacture" within the meaning of Section 2(f). Further, the said product is nothing but graphite powder, it was classifiable under S.H. No. 2505.90, and after 1995 Budget, there being only one sub-heading, the same is classifiable under S.H. No. 2505.00. In so far as claim for exemption is concerned, the lower authority held that the said product has not been manufactured as admixture of the goods specified in the Notification No. 114/73, and, thus, benefit of exemption under Notification No. 114/73 is not available. But being a natural black material and being specifically mentioned i....
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....ng under Heading No. 25.05 is eligible for exemption under Notification No. 7/92-C.E., dated 1-3-92 from 1-3-94 to 15-3-95, and also by virtue of Notification No. 70/95, the same is chargeable to nil rate of duty as applicable to S.H. No. 2505.00. 3. As regards the appellants' contention to the effect that previous classification lists were approved without any objection, the lower authority has observed that there is nothing wrong in initiating action in respect of the pending classification lists, more so when in the impugned show cause notice, specific allegations regarding classification of the said products have been made. He also held that the case laws, reported in 1991 (51) E.L.T. 151 (T), 1999 (106) E.L.T. 114 (T), 1990 (45) ....
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....I find that Colloidal Graphite is specifically accommodated in S.H. No. 3801.00 and, thus, objection so raised by the appellants is ruled out. As regards classification of Fire Cement Powder, I find that the lower authority in his impugned order observed that the said product had the essential character of Fire Clay being manufactured out of Fire Clay, Ball Clay and Soap Steel. The appellants only objected that result of chemical examination has not been communicated to them. But they could not repudiate the findings of the lower authority in regard to chemical composition of the impugned goods. Therefore, classification of the impugned products under S.H. No. 2505.90 till 1995, Budget being in consonance with the tariff, is legal and prope....
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....s. The goods are not tested and therefore, the classification under Chapter 28.21 cannot be confirmed as the extent and nature of impurities present are not ascertained. (b) Bluskyn Graphite Powder is a mixture of graphite lumps of different contents and is a different commercial product. Once it is found to be a different commercial product, the same would be leviable for duty once again under tariff heading 2505.90 up to 1995 Budget and thereafter, under 2505.00, as arrived at by the lower authorities. (c) Bluskyn Colloidal Graphite Dry/Water Base has been specifically mentioned under Chapter 38.01. Therefore, its classification under Chapter heading 3801.00 is confirmed. We find no merits in the appellants' case....