2008 (2) TMI 5

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....n a nutshell are as follows: The appellant, engaged in the manufacture of excisable goods, inter alia, filed classification list of their products mentioned at Sr. No.1(a) to (u) of the classification declaration with effect from 20.12.1996 claiming classification under Chapter Heading 8710 of the Schedule to the Central Excise Tariff Act, 1985 (in short the 'Tariff Act').  The goods in the classification list were described as parts of tanks and other armoured and motorized fighting vehicles under Chapter Sub-Heading 8710.00 of the Tariff Act. It is the contention of the appellants that the said goods are manufactured for Government of India, Ministry of Defence and are used in the tanks and armoured fighting vehicles.  These ....

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....e was placed on the interpretative Rule 3(a) which provides that specific entry shall be preferred to the heading providing more general description.  Accordingly, Assistant Commissioner classified the goods under chapter sub-heading 8536.90 and confirmed the demand. CEGAT dismissed the appeal filed by the appellant. 2. Learned counsel for the appellant submitted that the classification list for period in question was submitted on 9.4.1997 for the previous periods. Such classification lists were approved. The show-cause notice was issued by the Department proposing to levy duty under Heading 8536.90.  The Department had not proved that articles fall within Heading 8536.90. It has also relied on Circular No.17/90-CX.4, dated 9.7....