TMI Blog2008 (9) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... i K.K. Agarwal, Member (T) S/Shri C.S. Lodha, with V.S. Sejpal, Advocates, for the Appellant. Shri Pramod Kumar, JDR, for the Respondent. [Order per Jyoti Balasundaram, Vice-President]. - According to the applicants herein, errors apparent from the record arise in Tribunal's Final Order Nos. A/346 to 348/08/C-I, dated 27-3-2008 [2008 (226) E.L.T. 735 (Tribunal)] :- (i) In determining the classification of only one of the three products in dispute, namely, "Scrabble Deluxe/ Original/ Classic/ Regular" under CETH 9504.90 as parlour games and rejecfng the claim of the assessees for classification as Puzzle or Educational Toy" under CET sub-heading 9503.00 and not recording any finding on classification of the remaining two produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 11AC was introduced in the statute book only on 28-9-1996 and, therefore, the provisions cannot be made applicable to the period from March to September, 1996. (v) In not re-computing the duty liability by considering the value as cum-duty price. 2. We have heard both sides. 3. The applicants are correct in their submission that the classification of 'Scrabble Junior' and 'Scrabble Dice' has not been determined. We, therefore, proceed to record our findings on the classification of the above two products. 3.1 'Scrabble Junior' consists of a box, board, tiles, racks, instructional booklet, bag and pad; the board is double sided; one side is printed with words that are linked together and each word is illustrated and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of Funskool ( India ) Limited v. CCE cited supra should be followed for classifying the disputed products under Chapter Heading 95.03, we are of the firm view that no error occurs in distinguishing the Funskool (India) Limited order. The applicants are seeking to have the classification issue reviewed in the guise of rectification application which is not permissible as the Tribunal admittedly has no power to review its own order. 5. We agree with the applicants that an apparent error arises in holding that the plea of bona fide belief, that 'Scrabble' was exempt from payment of duty, is not available to the assessees as they themselves sought clarification from the proper officer on 5-9-1994, for the reason that ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
