2000 (10) TMI 80

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....r : P.G. Chacko, Member (J)]. - The respondents manufactured and cleared STD/PCO monitor and parts/accessories thereof during November, 1998 to February, 1999 on payment of duty @ 13% as applicable to Chapter Headings 90.30/90.33 of the Central Excise Tariff. The Department wanted to classify the products under Tariff entries 84.70/8473.90 attracting duty @ 18% and proposed to recover the differen....

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....set aside the demand of duty following the ruling of the Supreme Court in Paper Products Ltd. v. CCE [1999 (112) E.L.T. 765 (S.C.)]. The Apex Court's ruling was that the Board's circular in force at the relevant point of time and not any later circular (changing the stand on classification) would govern classification of any goods for the relevant time. On a perusal of the aforesaid circular dated....

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....f Section 110 of the Finance Act, 2000, the demand of duty raised in the SCN dated 17-5-1999 for the period prior to the circular dated 5-4-1999 is enforceable against the respondents since the period covered by the demand falls within the period (17-11-1980 to 12-5-2000) mentioned in Section 110, ibid. Ld. DR has, therefore, prayed for setting aside the impugned order. Ld. Advocate has, on the ot....