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2015 (11) TMI 315 - AT - Central ExciseClassification of goods - Classification under Chapter Heading number 27.01 or under Chapter Heading number 34.03 - benefit of lower rate of duty - Bar of limitation - Held that:- If the Department had any doubts as to the classification of the said products, they should have informed the appellant to produce further documents in order to correctly classify the products. There being no correspondence from the Department, before the approval of the classification list, it has to be inferred that the classification done by the appellant is acceptable to the Department. The appellant having got the classification list approved, clear the said products as per the approved classification list discharging the duty as per the classification list, cannot be charged with the allegation of mis- statement or suppression of facts to evade payment of duty. Further, it is noticed that the revenue authorities, on receipt of classification list, did not direct the appellant to go for the drawal of the samples and get the same tested in order to ascertain the correct classification of the product, during the relevant period. Having not done so, revenue authorities now cannot turnaround and allege that there was suppression, mis-statement on the part of appellant. There is nothing on record to show that during the relevant period, the job cards of the products in question were indicative of the classification under chapter 34. In any case, revenue having failed to indicate to the appellant assessee that the classification sought by them is unacceptable now cannot rely upon the job cards which were of latter period. It is settled law that the case of classification of a product, the revenue has to play a proactive role, which is absent in the case in hand. - Demand is otherwise barred by limitation - impugned order is unsustainable on the ground of limitation, and is liable to be set aside - decided in favour of assessee.
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