2018 (3) TMI 9

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....er (Technical) Shri S. Sunil, Advocate, for Appellant Shri Pradeep Kumar Dubey, Superintendent (AR), for Respondent ORDER Per: Ashok Jindal The appellant is in appeal against the impugned orders wherein the differential duty has been demanded on account of classification of the goods. 2. The brief facts of the case are that the appellants were engaged in the manufacture of paper ....

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.... heading 3920.31 of Central Excise Tariff Act, 1985. The appellants' contention is that as their classification list is provisionally assessed, unless and until, the said provisional assessments of classification list is assessed finally, the Show Cause Notices issued to them for demanding duty by classifying the goods, in question, under sub heading 3920.31 of Central Excise Tariff Act, 1985, is ....

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.... the said goods was held under sub heading 3920.31 of Central Excise Tariff Act, 1985. Therefore, the duty has rightly been demanded from the appellant. 5. Heard both the sided the considered the submissions. 6. On consideration of the submissions of both the sides we find that the issue for consideration before us is that unless and until the classification list is finalized, whether the Sh....