2005 (4) TMI 69

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....t of the Customs, Excise and Gold (Control) Appellate Tribunal (in short "CEGAT"), New Delhi, dated 29th September, 1999. 2. Briefly stated the facts are that the Respondent manufactures, out of Polyethylene Granules, Lay Flat Tubes as well as Protective Covers/Tarpaulins. 3. Some of the Lay Flat Tubings are sold as a final product. Some are used as an input for manufacture of protective cov....

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.... covers/tarpaulins (being the final product). 4. The Department issued 7 show cause notices. By order dated 25th September, 1997 duty is levied on the footing that the Lay Flat tubings has not been shown as input in the classification list as well as in the declaration which has been filed. It also held that the Respondent could not adopt two different methods for two different parties. 5. W....