9911796707
TMI Blog1996 (11) TMI 424X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order per : J.H. Joglekar, Member (T)]. - Appellants filed three classification lists claiming classification of calendered fabric coated with "rubber in plates, sheets, strips (unhardened)" under sub-heading No. 4006.90/4005.00 read with Notification No. 71/68 where applicable. A show cause notice dated 14-2-1987 was issued seeking classification of the product under sub-heading 5905.10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not leviable during the period 1-3-1986 to 14-1-1987 was waived. 3. In the Appeal Memorandum it was claimed that goods were earlier classifiable under Tariff Item 16A(2) and, therefore, should appropriately fall under Chapter 40 of the Tariff. It was claimed that Assistant Collector could not seek review of classification earlier made by him. It was claimed that it was the belief of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sp;We have carefully considered the submissions made before us. 5. Existing classification can be changed as long as assessees are put on notice and where due process of law is followed. In this case, assessees were put on notice by way of show cause notice and were heard at length before classification was amended. We do not find any infirmity in this procedure adopted by the Assistant Coll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lector and reject this appeal. Before parting with this case, we would observe that Assistant Collector in his order had not made or confirmed any demand. Collector's observation that demand within a period of six months from the date of show cause notice would sustain, does not seem to have any relevance, even if it had any, the Notification under Section 11C would take care of. X X X X Extracts X X X X X X X X Extracts X X X X
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