2005 (12) TMI 97

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....'assessee', manufacturers plastic flanged bobbins which are used on spinning machines and the yarn is wrapped around the aluminium tube. It filed its classification list on 8th January, 1990 classifying the product under Heading 3926.90 which was approved on 30th April, 1990. On the basis of Audit Report dated 20th September, 1990, a show cause notice under Section 11A of the Central Excise Act, 1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....confirmed the demand. 3. Aggrieved against the order of the adjudicating authority, assessee filed an appeal before the Collector (Appeals), which was dismissed. Aggrieved against the order passed by the Collector (Appeals), the assessee filed an appeal before the Customs, Excise and Gold (Control) Appellate Tribunal, hereinafter referred to as 'the Tribunal'. The Tribunal in its order held on ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion 35L(b) of the Central Excise and Customs Act, 1944, which was admitted. 6. Pending the appeal, the law has been amended allowing the reopening of the approved classification list. The said amendment was brought out by Act 10 of 2000 with retrospective effect from 17-11-1980. The said amendment was challenged and ultimately this Court in ITW Signode India Limited v. Collector of Central Exci....