2007 (7) TMI 554

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..... Shri K.J. Sanchis, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  These appeals are against the order of the  Commissioner (Appeals) No. RKS/144 to 146/DAMAN/2003, dated 18-8-03. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : (a)     The appellant manufactures varieties of packing materials like cotton boxes a .....

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..... November, 1996 to November, 1997 was demanded which was confirmed (sic) appellant company and the Director. Commissioner (Appeals) has upheld the order of the   original authority. 4. Learned Advocate for the appellants submits that the classification issue is not a recurring nature and at the outset he submits that the demand is clearly time barred. He submits that the purchase o .....

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..... L.T. 211 (S.C.) to support the proposition that mere claiming classification under a particular heading cannot be said to be leading to wilful mis-statement or suppression of facts. 5. Learned DR submits that the product in question cannot be treated as container in assembled form or unassembled form. For treating a container as in unassembled form it is required that the same is closed on t .....

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