2005 (2) TMI 242

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.... per : S.S. Sekhon, Member (T)]. - These three appeals are being disposed of by this common order, after hearing both sides, since the issues are common. Appeal No. E/3366/2000 and 2831/2000 are filed by the assessee against the classification of nylon tyre cord which they claimed under Heading 5607.90 and the department has classified it under Heading 5402.10, and also against penalty in appeal E....

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....s. 2. It is found that the rates of basic duty are same under the Headings as claimed as also determined by the lower authorities excepting for levy under the Additional Duties of Excise (Textiles & Textile Articles) Act, 1978. 3. Since there has been a claim for classification which was under consideration and has now been arrived at under Heading 5404.10 and the ld. Advocate is not pressin....