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2017 (4) TMI 792 - AT - Central ExciseClassification of goods - quilts - misdeclaration - whether during the material period respondent had intentionally evaded duty on the quilts manufactured and cleared while classifying the same under Heading 58.11 and claiming the benefit of N/N. 30/2004-CE? - Board Circular dated 20.10.2009 - Held that: - there was a general practice in the trade to classify the product under Chapter 5811 while in some other places, it has been classified under Chapter 94 - By the Circular dated 20.10.2009, the Board has clarified that the product merits classification under Chapter 9404 and the benefit of N/N. 30/2004-CE is not available. Since the CBEC Circular had issued clarification only on 20.10.2009 that the product manufactured and cleared by the appellant merits classification under 9404, the defence of the respondent herein before the appellate authority that they were under a bona fide belief that the products classifiable under Chapter 5811 cannot be faulted with - the respondent has made out a case for setting aside the demand of duty only on the ground of limitation as has been held by the first appellate authority - appeal dismissed - decided against Revenue.
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