TaxTMI 
TaxTMI 
2005 (4) TMI 67
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....sanitary towels. For a number of years they were filing classification list classifying their products under Tariff Item No. 56.01. The classification lists had been approved by the Department. In 1991 these two parties filed classification lists again classifying their products under Tariff Item No. 56.01. These classification lists were also approved. However, the Collector of Customs by his order dated 24th January, 1992 directed filing of an Appeal against the approval of the classification list. Thus, the Department filed an Appeal to the Collector (Appeals). The Collector (Appeals) by his order dated 22nd April, 1993 held that the products are classifiable under Tariff Item No. 48.18. 4.Even before the Collector had passed his order,....
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....em No. 48.18, he had instructions not to press the Appeal. On such concession, the Appeals were dismissed by the Tribunal. 9.Similarly, when the Appeal against the order of adjudication came up for hearing, Counsel again made a concession that he was only challenging the demand beyond the period of six months and that the demand for duty on the basis of classification under Tariff Item No. 48.18 during the period six months prior to the issue of show cause notices were not being challenged. The Tribunal recorded this and then held by its order dated 11th May, 1999 that the extended period of limitation was available. 10.It appears that the Appellants moved an application for setting aside the orders dated 22nd April, 1999 and 11th May, 1....
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....not a case where the concession is a question of law. The concession is on facts. The Collector (Appeals) holds as follows :- "I have considered the submissions. In both the cases the issue is common. This involves classification of sanitary towels/napkins, manufactured by both the respondents. Admittedly, the said products are manufactured out of raw materials in which rayon grade wood pulp predominates in weight over other ingredients. So it is now for my consideration whether the rayon grade pulp can be considered as a textile material to fall under Heading 56.01 or as the department claims whether it is a mere paper pulp or wood pulp and not a textile material meriting classification under Heading 48.18. The textile material covered ....
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.... the Appeal. Appellants knew that their Appeal was dismissed on this concession. The Appeals against the adjudicating orders came up for hearing later. If the concessions were not under instructions the party would have now agitated. On the contrary the same Counsel is again permitted to make the concession in the other Appeal. We, therefore, find it impossible to believe that the Counsel made this concession without instructions from the client. In our view, it has been correctly recorded, in the order dated 22nd April, 1999, that the concession had been made under instructions. As the matter of classification has proceeded on a matter of concession of facts we do not allow the Appellants to withdraw from that concession. They are now not ....