2006 (3) TMI 650

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....ri Y.S. Loni, JDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. - Heard both sides. The appellants contend that the impugned goods are classifiable under sub-heading 7308.10, whereas the lower authorities have classified the same under sub-heading 4016.99. The period of demand is 1994-95 to 1997-98 (upto 31-3-98), whereas the show cause notice has been issued on 4-11-99. Shri Dey....

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....er Bridge Culverts. Raw materials of the product is Mild Steel/Neoprene/Rubber Chemicals/Paint, etc. We will avail MOD VAT facility. The products are not used in Refrigeration and AC. Machine." We also find that the said Classification List was approved by the authorities below. The appellants had also indicated classification of the product under sub-heading 7308.10 therein. The extended perio....