2000 (10) TMI 103

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.... Sacks - both laminated and unlaminated, for the manufacture of which, they were using High Density Poly Ethylene (HDPE) or low density Poly Ethylene (LDPE) granules falling under Chapter 39 of the Schedule to the CETA 1985. Upon the introduction of new Excise Tariff effective from 28-2-1986, they wrote to the jurisdictional Assistant Collector on 23-7-86 seeking permission to clear tapes, bags and fabrics as classifiable under Chapter 39 of the Tariff. They were advised to classify tapes and fabrics under Chapter 54 and woven sacks under Chapter 63. The respondents filed a classification list under protest effective from 31-3-86, classifying HDPE tapes of width not exceeding 5 mm under CET sub-heading 5406.00, HDPE woven fabrics under CET ....

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.... consumed, they had to pay Central Excise duty on tapes at interim stage as HDPE fabrics was exempt from Central Excise duty from 1-3-86 to 11-2-90 and as a result of wrong classification under Chapter 54/59, they had paid total duty of the above amount to which they were entitled as refund. The Assistant Commissioner's order and remanded claim vide order dated 13-10-95 on the ground that it was barred by limitation. The Commissioner (Appeals) set aside the Assistant Commissioner's order and remanded the case for fresh adjudication also observing that since duty was paid at interim stage, the question of passing on the incidence of duty to final consumer does not arise and also time-bar would not apply since duty was paid under protest. In ....