2003 (2) TMI 285

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....t. Shri A. Awasthi, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The application is for waiver of deposit of duty of Rs. 12.62 lakhs approx and equal penalty. 2. The duty has been demanded, and penalties imposed on the view that sausages, luncheon meat and other meat products manufactured by the applicant are classifiable in heading 1601.10 of the tariff, and....

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....on which covers the notice will not apply because the assessee in its three classification declarations indicated the process to which the meat products are subjected. We have seen these classification declarations. The declaration effective from 2-6-1998, described the goods as follows: "COSTA's products of Meat which is sized (cut into small pieces or minced), salted, spiced for taste, smoked, f....

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....e counsel for the applicants then raises the contention that the instructions of the Board require that before a-classification declaration is to be accepted, the range Superintendent shall study the manufacturing process and satisfy himself about the correctness of the classification and so certify. The Board circular in fact says that the Superintendent has to certify that "he has visited the as....