2005 (10) TMI 330

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.... Shri Pramodkumar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - The appellants herein removed Ceramic Tableware falling under Chapter sub-heading 6910.00 of the Central Excise Tariff Act during the period 16-12-86 to 28-02-89 without showing the correct description of the goods in the classification lists filed with the proper officer and without determining th....

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.... Tableware, Kitchenware and other articles made up of porcelain or china and paid duty at the concessional rate under Notification No. 175/86 during the period in dispute. Immediately after the amendments of Notification No. 51/86 dated 10-2-86 by Notification No.89/89 dated 1-3-89 they claimed the classification of their goods under CETA sub-heading 6910.00 as made up of ceramic so as to avail ex....