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TMI Blog2008 (4) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. Appellant filed this appeal against the impugned order where the demand of Rs. 5,44,643/- was confirmed and penalty imposed by classifying the Flexible Hose and Showers under heading 3922.10 of Central Excise Tariff Act and Spouts and Bottle Traps under Chapter 7418.90 of the tariff. The appellant are not contesting the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ific names under the cover of invoices showing the classification under Chapter 8481.80 on payment of appropriate duty. The appellants were also filing necessary RT-12 returns showing the clearances of items in question under Chapter 8481.80 on payment of appropriate duty. The revenue wants to classify the same under different heading 7418.90 and 3922.10 of the Tariff. The contention is that as ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt had not declared the goods, in question, in the classification declaration, therefore, they suppressed the fact with intent" to evade the payment of duty. 3. We find that appellants are manufacturing numerous items of sanitary fittings and parts of sanitary fittings. The revenue raised the issue regarding only 4 items. The appellant are not contesting the classification as claimed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 8481.80 of tariff and also filed necessary RT-12 returns regarding clearance of the goods. In these circumstances, we find that the allegation of mis-declaration or suppression of facts with intent to evade payment of duty is not sustainable. Hence, the demand is time barred. The impugned order is set aside and the appeal is allowed.
(Dictated and pronounced in open court) X X X X Extracts X X X X X X X X Extracts X X X X
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