2004 (7) TMI 556

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.... Appellant. Shri M.K. Gupta, JCDR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. -  Heard both sides. 2. The issue involved is whether without filing the necessary classification declaration claiming the benefit of concessional rate of duty under Notification No. 78/90-C.E., dt. 20-3-90 appellants can avail the benefit of concessional rate of 5% Adv. under the s....

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.... of by the appellant and the actual rate of duty i.e. 13% Adv. was demanded to the tune of Rs. 36,000/- and a penalty of Rs. 1,000/- was imposed. The Commissioner (Appeals) in the impugned order confirmed this demand and the penalty." 3. We have perused the Notification No. 78/90-C.E. We find that electrical transformer is not one of the items mentioned in the schedule to the notification.....