TMI Blog2016 (1) TMI 1153X X X X Extracts X X X X X X X X Extracts X X X X ..... lassification list, revenue authorities cannot allege suppression or mis-statement with the intention to evade duty, in as much, when an assessee has followed the earlier classification lists as were approved by the department and discharged duty, in our view, show cause notice dated 12-01-1999 is time barred for demanding differential duty for the period May, 1995 to October 1997, as there is no dispute that the appellant had filed the classification lists to the authorities. Show cause notice dated 12.01.1999 is blatantly time barred, as during the relevant period show cause notice has to be issued within 6 month for demand of duty with the limitation period, for invoking the extended period, there has to be a positive evidence of mis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the authorities and they had filed returns to the authorities but no objection was raised. It is his submission that the goods are correctly classified by them under chapter no. 29 being bulk drug. He relied upon the following judgments. 1998 (99)ELT 536 (Tr)-T.M. Thakore Pharmaceuticals Laboratories. 2002 (142) ELT 599 (Tr)- Hagel Capsule Inds Ltd. 2004 (172) ELT 470 (Tr)- Hagel Capsule Industries Ltd. 2003 (156) ELT 736 (Tr)- Wockhardt Life Sciences Ltd. 2012 (277) ELT 299 (SC)- Wockhardt Life Sciences Ltd. 5. Learned departmental representative reiterates the findings of the lower authorities and submits that the samples were sent to laboratory for testing and for Chemical Examiner s report indicates that Povidone Iod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ew, the product which is imported is classified under chapter no. 39, same product manufactured in India also merits to be classified under chapter 39 only and not under chapter 29 as claimed by appellant. 10. On limitation we find that the appellant had made a plea before the lower authorities that their classification list were approved finally for the past period and cleared the said product in accordance with the approved classification list in the past and also filed fresh classification list. It is noted that the said classification lists were provisionally approved but subject to Deputy Chief Chemist report. We find from the records that the show cause notice was issued to appellant on 12-01-1999 demanding the deferential duty for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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