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2019 (1) TMI 1695 - AT - Central ExciseChange in Classification of goods - Ivarez Parting W - the classification of impugned goods, manufactured and sold under the tradename of ‘Ivarez Parting W’ by M/s IVPL Ltd, changed from heading no. 2931 to heading no. 3910 of the First Schedule to Central Excise Tariff Act, 1985 - rule 173B of Central Excise Rules, 1944. HELD THAT:- It is seen that the original classification adopted, and approved, was the residual entry within ‘organo-inorganic compounds’ under the broader heading of ‘Organo-inorganic compounds, heterocyclic compounds, nucleic acids and their salts, and sulphonamides’ that was preceded by the specific subheading for ‘organo-sulphur compounds’ while the subsequent approvals classified the impugned goods as ‘silicones in primary forms’. Extended period of limitation - HELD THAT:- The approval of the declaration in the classification list was to be a deliberated consequence of due ascertainment and, in the context of specific description of the manufactured goods, the responsibility thereof cannot be wished away by alleging mis-declaration on the part of the assessee. There is no evidence that the information provided therein was insufficient for such ascertainment - thus with the approval of classification list, extended period cannot be invoked. Appeal allowed - decided in favor of appellant.
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