2008 (4) TMI 625

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.... Shri C.S. Rajput, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. Appellant filed this appeal against the impugned order where the demand of Rs. 5,44,643/- was confirmed and penalty imposed by classifying the Flexible Hose and Showers under heading 3922.10 of Central Excise Tariff Act and Spouts and Bottle Traps under Chapter 7418.90 of the tarif....

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....nt cleared the goods in question by specific names under the cover of invoices showing the classification under Chapter 8481.80 on payment of appropriate duty. The appellants were also filing necessary RT-12 returns showing the clearances of items in question under Chapter 8481.80 on payment of appropriate duty. The revenue wants to classify the same under different heading 7418.90 and 3922.10 of ....

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....0 of the Tariff, therefore, as the appellant had not declared the goods, in question, in the classification declaration, therefore, they suppressed the fact with intent" to evade the payment of duty. 3. We find that appellants are manufacturing numerous items of sanitary fittings and parts of sanitary fittings. The revenue raised the issue regarding only 4 items. The appellant are not cont....