1999 (1) TMI 42

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....992 have been assailed in this petition. Petitioner is a manufacturer of ITEOL-3. The dispute is with regard to the classification as to whether it falls under sub-heading 3301.00 or 3003.10. Show cause notice was issued to classify the item under sub-heading 3301.00 and the petitioner was asked to explain why the duty of 20% ad valorem be not levied. The item manufactured is an antiseptic and ....

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....his sub-heading. It is appropriate that when a classification is made different than the one declared by the assessee he should be provided opportunity to make his application for change of classification. In the course of adjudication proceedings, it is also possible that the duty has been paid treating the item as falling in one category and notice is issued treating it to be falling under a sec....

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....nsel for the petitioner submitted that there are other manufacturers for which he may even file additional affidavit. At this stage, I am not deciding that issue. It is made clear that, where there are more than one manufacturer, then the instruction or circular be made applicable to all of them. If a particular product is manufactured by one person only then the Board can issue the direction for ....