2008 (12) TMI 582

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or the Appellant. Shri S.R. Prasad, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - The appellants manufactured and cleared Aluminium Foil backed 4-Ply ORS/Plain/printed 3-Ply Poly laminated Foil and Glassine Poly paper by classifying the same under Chapter 7607.60 and 4811.39 respectively from March, 1998 to February, 2000. This was disputed and show cause notice was ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Poly film was more than the thickness of the paper in this case. Therefore, on merits there is no dispute. However, he submits that the whole show cause notice is time-barred since the show cause notice was issued in December, 2003 whereas the period involved was 1999-2000. He submits that they had submitted classification declaration, details of manufacturing process and RT-12 returns had also b....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er-board laminated with Poly film or similar backing material whether or not printed or coated. The manufacturing process explained by the appellants in the entry shows the Product Specifications at Sl. No. 2 and the manufacturing process as under :- Product - Kraft Paper-Poly laminated (90 GSM Kraft Paper + 15 GSM LDPE film)     Raw material - 90 GSM Kraft paper+....