TMI Blog2008 (12) TMI 582X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order per : B.S.V. Murthy, Member (T)]. The appellants manufactured and cleared Aluminium Foil backed 4-Ply ORS/Plain/printed 3-Ply Poly laminated Foil and Glassine Poly paper by classifying the same under Chapter 7607.60 and 4811.39 respectively from March, 1998 to February, 2000. This was disputed and show cause notice was issued proposing to classify both the above products ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case. Therefore, on merits there is no dispute. However, he submits that the whole show cause notice is time-barred since the show cause notice was issued in December, 2003 whereas the period involved was 1999-2000. He submits that they had submitted classification declaration, details of manufacturing process and RT-12 returns had also been filed regularly. Therefore the Department cannot claim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther or not printed or coated. The manufacturing process explained by the appellants in the entry shows the Product Specifications at Sl. No. 2 and the manufacturing process as under :- Product - Kraft Paper-Poly laminated (90 GSM Kraft Paper + 15 GSM LDPE film) Raw material - 90 GSM Kraft paper+LDPE granuals Consumption Ratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocess has been correctly indicated and it cannot be said that there was a deliberate intention in indicating the quantity of raw materials used per Ton of the finished products. Nothing has been hidden from the Revenue and the report of the Chemical Examiner which was obtained in 2000 could as well have been obtained as soon as the classification declaration was filed. In view of the above, we fee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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