TaxTMI 
TaxTMI 
2003 (1) TMI 115
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....nufacturing Epoxy Cast Components i.e. crotch belly, bushing etc. submitted classification list in the year 1987 for the said articles contending that it was classifiable under sub-heading 3926.90. For other articles, namely insulating fittings for electrical machines, appliances or equipment, being fittings wholly insulating materials, being manufactured by the appellant, it was classifiable by s....
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....ing demand and for changing classification. After adjudicating the demands, penalty was imposed. Hence, the appellants preferred appeals before the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short 'the Tribunal'). 4.Heading No. 85.47 reads thus :- "Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating mate....
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....e Tribunal by considering the wording of Heading 85.47. The Tribunal also relied upon the decision rendered by the Bombay High Court in X.L. Telecom Pvt. Ltd. v. Union of India [1994 (70) E.L.T. 530], wherein it was held that such goods were classifiable under sub-heading 85.47 as insulating fittings. It is to be noted that in that case, before the High Court, it was the contention of the Departme....
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....re other articles of plastic. For the insulating fittings manufactured by it, the tariff entry was correctly stated. The concerned officers of the Department, as noted above, after verification approved the said classification list. This Court has repeatedly held that for invoking extended period of limitation under the said provision duty should not have been paid, short-levied or short-paid by s....