2005 (7) TMI 439

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....dvocate, for the Appellant. Shri S.V. Parelkar, DR, for the Respondent. [Order per : Moheb Ali M., Member (T)]. - These three appeals arise out of two separate orders by Commissioner (Appeals) Appeal No. E/1386/98 arises out of the demand confirmed by the Commissioner (Appeals), Appeal No. E/1387/98 arises out of classification of goods manufactured by the appellant and Appeal No. E/1388/....

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....rate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are : (a)     having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first....

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....n any case the demand is time-barred as the appellants have been clearing the said goods after filing the classification lists which have been approved by the department from time to time. They have clearly indicated the chapter heading of each of the items and have been filing RT 12 returns along with the invoices which go to indicate that the charge of suppression cannot be alleged against them.....