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2019 (8) TMI 316 - AT - Central ExciseTime Limitation - Classification of goods - manhole cover - classified under heading 7324 or under 7325.10? - N/N. 13/2002-CE (NT) dated 01.03.2002 - appellant argued that they were not sure of the classification and they had doubt which resulted in non-payment of duty - HELD THAT:- It is apparent that in 1999, in registration certificate itself they had sought classification as CI Casting under heading 7325.10 and CI Sanitary Fittings under 7324. The appellant were classifying the product in the year 2000 under heading 7325.10 as apparent from Invoice No. 148 dated 04.01.2000 and subsequently they changed the classification. There was a conscious decision to change classification after 2000. In invoice/ declaration prior to 01.04.2000, they have correctly classified and alter they have changed the classification - Thus, it is apparent that appellant had no bonafide belief otherwise - the extended period of limitation has rightly been invoked. Since the appellant are contesting the issue only on limitation, the appeal filed by the appellant is rejected.
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