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2009 (5) TMI 105 - AT - Central ExciseDemand, duty liability and classification - Polyester covered yarn and Nylon covered yarn - it is quite clear that the products manufactured by the appellant are nothing but air mingled yarns and cannot be classified under Chapter Heading 5606, in view of the fact that it does not contain a core around which another yarn has been woven. – Goods are classifiable under CSH 5402.61/5402.62 of Central Excise Tariff Act, 1985 - The next question to be decided is the method of calculation of duty payable. We find that till the notification was amended on 1-3-2002, Notification No. 2/1995-C.E., dated 4-1-1995 required the appellants to pay duty @ 50% of each duty of customs only. It is only after the amendment of Notification, the revised calculation method can be adopted. We also agree that retrospective amendment of Section 3 of Central Excise Act does not help the Revenue in view of the specific provisions in Notification No. 2/95-C.E. – Further regarding demand raised by invoking extended period it is held that since appellant did not mis-declare the description or mfg. process etc., demand consequent to reclassification to be limited to the period available to department i.e. within one year only
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