2004 (7) TMI 500

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....llant. Shri R.K. Chandan, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - After hearing both sides, and considering the issues, it is found that : (a)     this appeal is pending since 1991. The issue is interpretation of the duty levied under the erstwhile Tariff Item 68, or it was exempted vide a notification issued for 'crayons and pencils' fallin....

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....n fully exempts the following goods in addition to the goods earlier covered under Notification No. 55/75-C.E. :- 1.         Pencils and erasers. 2.         Pens including ball point pens and refills therefore..." (c)      They stopped filing classification lists for pencils and crayon....

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.........a small stick of various materials shaped like a lead pencil, for medical, cosmetic, or other purpose etc". (e)     The appellants' reliance and insistence upon are still insisting upon and on finding the admitted position that the subject entities though encased in wood, do not leave a streak of black lead, chalk or other solid matter but leave a coloured streak, they ....

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....The demands made are required to be confirmed. One of the Show Cause Notices has been issued invoking the proviso to Section 11A, while the other did not invoke the proviso. The reason for invoking Section 11A is that the manufacturer unilaterally stopped filing and applying for a classification. On a question from the Bench, the appellants could not demonstrate any exemption from filing such clas....