2002 (12) TMI 512

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.... the Respondent. [Order per : C. Satapathy, Member (T)]. -  Shri. B. C. Praddhan, Senior Manager representing the appellants states that the appellant had classified their product "Metallica Laminates" at nil rate of duty during February, 1988 to November 1988. Later on, the department changed the classification from 76.07.60 to Chapter 48 and the appellants paid Rs. 4,37,934.49 through P.L....

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.... per the approved price list. They have also cited the following case laws. "(1)    Industrial Cables (I) Ltd. v. CCE, Chandigarh [2002 (140) E.L.T. 543 (T) = 2002 (101) ECR 572 (Tribunal)]. When duty was paid long after clearance of the goods,.no evidence on record to show that the incidence of duty had been passed on by the buyers. (2)      Swarup Fibre ....

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.... The invoices show prices as per the approved price list. The goods were cleared during February 1988 to November, 1988 whereas duty was paid under protest on 22-11-1989, after the Assistant Collector wrongly classified the product under Chapter 48 which was later on set aside by the Commissioner (Appeals). The appellants have also produced affidavit, C.A. certificate and 3 letters from the custom....