2002 (12) TMI 526

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....ri L. Narasimha Murthy, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  The appellant is a PSU manufacturing bulbs fluorescent lighting tubes, and parts thereof and 'Lead Glass in Flare and Exhaust'. They had classified the said 'Lead Glass in Flare and Exhaust' under Heading 7015.00 since 1988 and the Classification List was approved without any objection and were cl....

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.... described the Glass Tubes as Flares and Exhaust in the invoices with a view to evade payment of duty to the extent of the difference between 40%  ad valorem applicable to Glass Tubes falling under sub-heading 7001.90 and the duty applicable to Glass articles falling under Heading 7015 attracting an effective rate of 30% ad valorem in terms of Notification No. 67/88-C.E. as amended. Therefore....

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....Section 11A could not be invoked in the facts of this case and they were contesting the imposition of penalty. After hearing both sides and considering the material it is found: - (a)      It is well settled that the Assistant Collector was required to approve the classification list after making such enquiries as felt necessary, as per the provisions of Rule 173B of th....

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....n on records could be concluded since the ld. C.A. submits that there was no change in process undertaken since 1988 and none alleged. It is not the Department's case that there was no Classification List filed for the product under clearance. The allegation is of misdeclaration and not non-declaration. In this view of the matter, it is found that the longer period under proviso to Section 11A(1) ....