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2005 (4) TMI 67 - SUPREME COURTWhether the product is classifiable under Tariff Item No. 48.18 or under Tariff Item No. 56.01? Held that:- with each classification list a statement had been annexed showing the manufacturing process. In the manufacturing process it has been clearly mentioned that "rayon grade wood pulp" was being used. Thus, the material used was disclosed by the party. It is on the basis of use of this material that the Collector (Appeals) holds that the product would be classifiable under Tariff Item No. 48.18. Thus, all necessary material was available to the Department. There is no new material which has been discovered by the Department. In these circumstances, in our view, the adjudicating order as well as the order of CEGAT holding that the extended period is available cannot be sustained and are hereby set aside. The demands for duty and penalty for the extended period of limitation is therefore set aside. We, however, clarify that the notices which are within time are upheld.
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