2007 (6) TMI 14

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....l 5-4-99, these goods were classified under Heading 90.29. Subsequent to the Conference of Collectors of Central Excise held at Coimbatore on 27/28-12-1993, Board's Letter F. No. 172/4/93-CX. 4, dated 24-1-1994 was issued holding that the subject goods merit classification under Heading 90.29 of Central Excise Tariff, 1985 in view of HSN notes (2) at page No. 1522 under heading Electronic Production Counters. He states that subsequently on 5-4-99, Board issued an order under Section 37B clarifying classification of the said products under Heading 87.40. It is his contention that for the period 24-1-94 to 5-4-99 the appellants classified the products under Heading 90.29 on the direction of the department and, therefore, no demand can be rais....

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....the date of issue as held in H.M. Bags (cited supra). 4. Shri S.S. Bhagat, learned SDR appearing for the department, states that the decisions cited by the learned Advocate are not legal and good law in view of the fact that Section 11A has been retrospectively amended by the Finance Act, 2000 and validity of such retrospective amendment has been upheld by the Larger Bench of the Hon'ble Supreme Court in the case of ITW Signode India Ltd. -2003 (158) E.L.T. 403 (S.C.). It is the contention of the ld. SDR that the retrospectively amended Section 11A provides for raising the demand of duty even if the short-levy is on account of any prior approval, acceptance or assessment. It is his contention that even though the classification under Hea....