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TMI Blog1998 (10) TMI 204X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : A.C.C. Unni, Member (J)]. - The only issue for consideration in this Appeal is whether the goods cleared by the appellants were Flats or Rectangular bars. Shri Kulvinder Singh, ld. Counsel for appellants stated that though in the Declaration and Classification Lists filed by the appellants they had described the goods as 'Flats', in their GP 1s clear description of the goods ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) E.L.T. 188 (Tribunal) in which refund claim of the assessee was allowed even though the same had not been claimed in the Classification Lists. 2. Defending the impugned order ld. JDR submitted that the assessee was fully aware of the nature, thickness and width of the product they were producing when they filed their Declaration and Classification Lists and they had themselves declared the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 'Flats'. It was after realising that their goods, being Rectangular bars do not correspond to the specifications relating to 'Flats' that they had claimed refund and they had supported their claim by the description given in their GP 1s mentioning the thickness and width of their product which was more than 5 mm in thickness and 75 mm width which would clearly establish that the goods were not s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the Classification Lists precedes actual production and clearance of the goods, the assessment is to be made on the basis of GP 1s or the other relevant documents since for deciding the nature of the goods GP 1s would be the more appropriate documents than Declarations/Classification Lists. 6. In the above view of the matter we allow the appeal. The appellants will be entitled to the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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