2006 (2) TMI 333

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.... [Order per : S.L. Peeran, Member (J)]. - This appeal arises from OIA No. 6/2004 dated 27-1-2004 passed by the Commissioner of Customs (Appeals). The Commissioner (Appeals) has confirmed the duty demand in terms of the OIO. 2. The appellants' contention is that the goods had been finally assessed under CH 8432.80 which covers machines and the goods under reference were 'Power Tillers', wh....

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....trospective effect and the classification cannot be revised. The learned Counsel also relied on the Apex Court judgment rendered in the case of H.M. Bags Manufacturer v. CCE - 1997 (94) E.L.T. 3 (S.C.) which clearly held that the Board's Circulars are effective from the date of their notification of publication and it does not have retrospective effect. He submitted that on both the grounds, the a....