GENERAL RUBBER COMPANY PVT. LTD. Vs. CCE

JUDGEMENT

(1.) HIS Appeal is against the judgment of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) dated 1.11.1999. Briefly stated the facts are as follows:

(2.) THE Board issued a classificatory circular dated 20th April, 1992 clarifying that the goods were classifiable under Tariff Item 4008.29. After the Board's circular, the Appellants started clearing their goods under Tariff Item 4008.29 without filing a fresh classification list. The fresh classification list was only filed by them in November, 1992.

(3.) A show cause notice was issued to them demanding duty on the ground that they cleared the goods without filing a fresh classification list. This demand was confirmed. However, the Collector (Appeals) set aside the demand on the ground that the Board's Circular made it clear that these goods were classifiable under Tariff Item 4008.29 and the goods were to be cleared at nil rate of duty.