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TMI Blog2006 (3) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... n 12/94-CE as amended by Notification 14/95, dated 16-3-1995, and also imposed a penalty of Rs. 50,000/- on the appellants herein. 2. We have heard both sides. 3. The assessees do not dispute that the products in question are not entitled to the benefit of the concessional rate of duty under the notification. In other words, they accept that their products are textile auxiliary chemicals and not lubricating preparations falling under Chapter Heading 34.03 of the Schedule to the CETA, 1985 which alone were entitled to the benefit of concessional rate of duty as per serial No. 5 of the table to the notification. However, they contest the demand on the ground that it is barred by limitation, as show cause notice dated 29-9-1998 iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals." They, therefore, pray that the demand and penalty may be set aside on the ground of time bar. 4. The plea is opposed by the learned SDR who draws our attention to the declarations filed w.e.f. 16-3-1995 when the products were deliberately described as lubricating preparations and the benefit of the notification was claimed, and submits that even though the assessees knew that their products were textile auxiliary chemicals and not lubricating preparations, they chose to give misleading and contradictory in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ur classification lists at earliest. Thanking you. Yours faithfully. For BOISURE CHEMICALS PVT. LTD. DIRECTOR." PRODUCT : (1) TABOSIL-DF (2) TABOSIL-FK (3) TABOS1L-21R (4) TABOSIL-AF (5) TABOSIL-DFE (6) TEXTILE DEFOAMER (7) DEFOAMER CHAPTER NO. : 3403.00 C.L. NO. : 1/94-95 w.e.f. 13-6-94 COMPOSITION : (1) Mould release oil (2) Dimethyl poly siloxane (3) Silicone dioxide (4) Fatty alcohol (5) Fatty alcohol EO Condensate (6) Fatty alcohol esters (7) Mineral oil (8) Non-ionix Emulsifiers (9) Additives. MANUFACTURING PROCESS : Mould release oil or Dimethyl polysiloxane is heated to 120-140°C and Silicone dioxide is dispersed in the oil, cooled, emulsifiers, mineral oil is added and emulsion is made by adding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation in the lubricating of fiber, rubber, glass, paper, etc. LABELS : N.A. ISI MARK : N.A." It is not the case of the department either that the products in dispute are different from the ones about which the information was given in the letter dated 28-6-1994 (in which the end use of the products was also clearly shown) or that the composition of the products has changed between the period for which literature was supplied by the appellants and the period in dispute in the present case. This being so, the classification declaration filed w.e.f. 16-3-1995 which is the date on which Notification 14/95-CE was issued amending earlier Notification 12/94 so as to add serial No. 5 to the table to the notification, covering "lubricating pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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