DENSONS PULTRETAKNIK Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) The appellants who are manufacturing epoxy-cast components i.e. crotch belly, bushing etc. submitted a classification list in the year 1987 for the said articles contending that they were classifiable under Sub-Heading 3926.90. For other articles, namely, insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials, being manufactured by the appellant, they were classifiable under Heading 85.47. On that classification list the following endorsement was made by the officer concerned:

(2.) It is contended that after checking the same, the Department accepted it.

(3.) Thereafter, a show-cause notice was issued raising demand and for changing the classification. After adjudicating the demands, a penalty was imposed. Hence, the appellants preferred appeals before the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short "the Tribunal").