2011 (5) TMI 782

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....ents etc. which are nothing but HDPE fabrics coated with LDPE preparations. The appellant had filed a classification list effective from 1-4-1990 claiming the classification of these goods under sub-heading 5903.21 of the Central Excise Tariff chargeable to duty at Nil rate in respect of clearances under Chapter X Procedure of the erstwhile Central Excise Rules, 1944 and at 5% Adv. in respect of other clearances. The department subsequently being of the view that the goods, in question, are correctly classifiable under sub-heading 3923.90 of the Tariff, issued a demand-cum show-cause notice dated 5-8-91 seeking classification of the goods under sub-heading 3923.90 of the Tariff and demanding differential duty. This show-cause notice was adj....

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....ed SDR. 4. Shri Manish Mohan, the learned SDR, defended the impugned orders-in-appeal by reiterating the findings of the Commissioner (Appeals) and pleaded that the goods are correctly classifiable under Heading 3923.90 of the Tariff, that while the show-cause notice dated 5-8-1991 is within the normal limitation period, in respect of the period of show-cause notice dated 15-9-1994 the assessments were provisional and hence the limitation period was not applicable and that in view of this, the duty demands have been correctly upheld. 5. We have carefully considered the submissions from both the sides and perused the records. The duty demands in this case arise on account change of classification from sub-heading 5903.21 to s....