2006 (3) TMI 412

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.... of duty of 10% in terms of Notification 12/94-CE as amended by Notification 14/95, dated 16-3-1995, and also imposed a penalty of Rs. 50,000/- on the appellants herein. 2. We have heard both sides. 3. The assessees do not dispute that the products in question are not entitled to the benefit of the concessional rate of duty under the notification. In other words, they accept that their products are textile auxiliary chemicals and not lubricating preparations falling under Chapter Heading 34.03 of the Schedule to the CETA, 1985 which alone were entitled to the benefit of concessional rate of duty as per serial No. 5 of the table to the notification. However, they contest the demand on the ground that it is barred by limitatio....

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....s) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals." They, therefore, pray that the demand and penalty may be set aside on the ground of time bar. 4. The plea is opposed by the learned SDR who draws our attention to the declarations filed w.e.f. 16-3-1995 when the products were deliberately described as lubricating preparations and the benefit of the notification was claimed, and submits that even though the assessees knew that their products were textile auxiliary chemicals and not lubricating preparations, they ....

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....your requirement and request you to do the needful to approve our classification lists at earliest. Thanking you. Yours faithfully. For BOISURE CHEMICALS PVT. LTD. DIRECTOR." PRODUCT : (1) TABOSIL-DF (2) TABOSIL-FK (3) TABOS1L-21R (4) TABOSIL-AF (5) TABOSIL-DFE (6) TEXTILE DEFOAMER (7) DEFOAMER CHAPTER NO. : 3403.00 C.L. NO. : 1/94-95 w.e.f. 13-6-94 COMPOSITION : (1) Mould release oil (2) Dimethyl poly siloxane (3) Silicone dioxide (4) Fatty alcohol (5) Fatty alcohol EO Condensate (6) Fatty alcohol esters (7) Mineral oil (8) Non-ionix Emulsifiers (9) Additives. MANUFACTURING PROCESS : Mould release oil or Dimethyl polysiloxane is heated to 120....

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....ating of rubber, glass paper, textile, etc. TRADE DESCRIPTION : Mould release PRINTED LITERATURE : Not made     All the products are emulsions of Lubricating oil prepared by organic surface active agents are emulsifiers and have application in the lubricating of fiber, rubber, glass, paper, etc. LABELS : N.A. ISI MARK : N.A." It is not the case of the department either that the products in dispute are different from the ones about which the information was given in the letter dated 28-6-1994 (in which the end use of the products was also clearly shown) or that the composition of the products has changed between the period for which literature was supplied by the appellants and the peri....