2005 (3) TMI 579

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....he Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - The respondents were engaged in the manufacture of "Busduct with flexibles", which was classified by them under Heading Nos. 85.37/85.38 of the CETA Schedule. Such classification had been approved by the jurisdictional Assistant Collector. Classification lists No. 143/92-93, dated 28-5-1992 and No. 165/92-93, dated 1-6-1992 filed....

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....upreme Court's judgment in Rainbow Industries v. Commissioner of Central Excise, Vadodara [1994 (74) E.L.T. 3 (S.C.)]. Their argument was sustained by the appellate authority and accordingly the demand of duty for the past period was set aside. Hence the present appeal of the Revenue. 2. Ld. SDR has submitted that the decision in Rainbow Industries (Supra) was overruled by the Apex Court i....

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....pex Court's judgment in ITW Signode India (supra) cited by ld. SDR, wherein it was held that it was open to the Revenue to demand duty consequent to re-classification of goods for a period prior to the date of issuance of the demand notice, subject to the period of limitation prescribed under Section 11A of the Act. In the instant case, duty was demanded only for a period of 6 months prior to the ....