TMI Blog1994 (6) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... oti Balasundaram, Member (J)]. Shri V. Sridharan, ld. counsel for the applicants submits that a demand of Rs. 6,19,150.86 has been confirmed and a penalty of Rs. 1,50,000/- has been imposed upon the applicants in respect of Bus Ducts manufactured by them which according to the Department fall for classification under Heading 85.44 of the CETA, 1985 as other insulated electric conductors, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribed as Bus Duct and parts suitable for use with apparatus of Heading 85.37 mentioned at Sl. No. 1 2 of the classification list namely; Panel Board and Distribution Board. Gate Passes have also been filed regularly by the applicants and RT 12 returns describing the commodity as Bus Duct had also been assessed and in this view of the matter, the demand is hit by time as the show cause notice dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us cannot be supplied in running length while a Bus Duct can be supplied in different lengths to suit the requirements of each customer. The item also only taps electric currents and is not used for making connections to or in any electric circuits and therefore, the item is properly classifiable under Heading 85.44 insulated electric conductors . He refers to the Trade Notice at page 91 of the P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g rate of duty at 25%. He, therefore, pleads that the application be rejected and the applicants directed to deposit the entire amount of duty and penalty. 3. On hearing both sides and carefully considering their submissions, we are of the view that the merits of the matter regarding classification of the product can be gone into in detail with reference to HSN, Catalogues of the product etc. at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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