2004 (12) TMI 421

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.... L. Narasimha Murthy, SDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This is an appeal against the Order-in-Appeal No. 1047/99-C.E. dated 27-9-99 passed by the Commissioner of Customs & Central Excise (Appeals), Bangalore. 2. The issue involved in this case is correct classification of programmable logic controllers manufactured by the appellants. The Assistant Commi....

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....oner cannot revise the declaration as no new facts have arisen warranting change of classification from Chapter 90 to Chapter 85. The Commissioner (Appeals) in the impugned order rejected the appellants contention and has held that the classification can be revised prospectively in the light of new facts. It has also been stated that the Board has issued Circular under Section 37B on 6-8-96 regard....