TMI Blog1997 (7) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... n these goods manufactured and cleared from the period from 12-3-1986 to 21-12-1987 and imposing a penalty of Rs. 20,000/-. 2. The appellants claim for classification under sub-headings 7307.10 and 7303.10 as castings iron and steel with benefit of exemption under Notification 208/83-C.E., dated 1-8-1983 has been denied by the Revenue. 3. Before us, the appellants who are represented by their Counsel Shri T. Vishwanathan, submit that the issue of classification of these goods is no longer res-integra as it has been settled by the Tribunal in the case of Nagpur Engg. Company Ltd. v. Collector of Central Excise [1993 (63) E.L.T. 699] wherein anti-creep bearing plates have been held to fall for classification under sub-heading 7302.90 and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee s claim of bona fide belief and held that the extended period of limitation is not available to the department. He therefore, pleads that since the entire period covered in the appeal is beyond the normal period of limitation, the duty demand may be set aside, as barred by limitation, and the penalty also requires to be set aside in the absence of any suppression of entire supply of disputed goods to Railways, with intent to evade payment of duty. 4. It is the submission of the learned DR Shri M. Jayaraman that the declaration filed by the assessees, that the Central Excise officers did not initially mention that the articles were exclusively to be supplied to Railway and ready to use as parts but not as castings, which informa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Heading 7307 even with change in tariff with effect from 1-3-1987, in view of the long standing practice of classification of castings under T.I. 25 and availability of Notification 208/83 even after 1-3-1986 when castings fell under Heading 7807. This is the view that has been expressed in paragraphs 10 to 12 of the order in the case of Nagpur Engg. Company Ltd. (supra). In that case also, the appellants had declared that they were manufacturing bearing plates and brake-blocks as iron castings without disclosing that the goods were to be supplied entirely to Ministry of Railways. The finding in the Nagpur Engg. Company case has been followed in the case of Bakshi Steels (supra) as seen from paragraphs 5 to 7 of that order. Similar view h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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