TMI Blog1999 (5) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... J.H. Joglekar, Member (T)]. The appellants manufactured water pump bearings and classified them under sub-heading 8485.90. Show Cause Notice dated 2-4-1993 cited the balance sheet of the company for the year ending 1990-91 which described certain goods as Antifriction assemblies for Water Pumps for Automobiles/Tractors . It was alleged that these were actually parts of water pumps for auto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducts and has placed on record copies of the proceedings. 4. We have seen the various balance sheets of the assessee company for the years 1984-85 which were picked at random from the balance sheet brought by Shri Shah from the period 1977 onward. We find that the statement that the assessees are making Anti friction assemblies of automobiles/tractors was appearing in all the balance sheets publ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso seen a copy of an earlier order in appeal dated 9-4-1987 on the issue whether the products manufactured by the appellants were classifiable under Tariff Item No. 49 as rolling bearing or under Tariff Item No. 68. 5. What the two citations indicate is that over the last several years classification of the contested goods was being debated and decided. The show cause notice dated 21-7-1992 mad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alternate classification including that which was held by the Collector in the present order. In such a situation the allegation as to misrepresentation with intent to evade duty does not survive. In the present show cause notice the allegations made are repeat allegations from the previous show cause notices with reference to the balance sheets it has been shown to us that at all times the very ..... X X X X Extracts X X X X X X X X Extracts X X X X
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