2001 (5) TMI 87

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....der per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal filed by M/s. Guru Overseas Pvt. Ltd., is regarding classification of car seat covers under the Schedule to the Central Excise Tariff Act (CETA). 2. Shri Jasbir Singh, Managing Director of the Appellant company, submitted that they manufacture car seat covers (leather and non-leather); that initially in 1986 and 1987, thes....

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....No. 279/88-C.E., dated 16-11-1988 (in respect of leather car seat covers) and Notification No. 65/87-C.E., dated 1-3-1987 (in respect of textile car seat covers). He, further, submitted that the Assistant Collector, under Order No. 145/93, dated 9-12-1993 classified the impugned products under Heading 94.01 with effect from 1-4-1993 which was confirmed by the Commissioner (Appeals); that on their ....

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....der, following the Tribunal's decision, in their own case, classified the impugned goods under Heading 87.08 CETA and directed the Assistant Commissioner to re-work out the demand of duty after adjusting Modvat Credit, if any. He contended that they had cleared the goods in accordance with the approved classification list; that as per the decision of the Supreme Court in C.C.E. v. Cotspun Ltd., 19....

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.... He finally submitted that in view of the provisions of Section 110 of the Finance Act, 2000, demand can be raised for past six months period even if the classification list has been approved. 4. We have considered the submissions of both the sides. The Appellate Tribunal, in their own case, on an appeal filed by them, has classified the leather car seat covers under Heading 87.08 of CETA, unde....