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TMI Blog2004 (5) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... the changes introduced by Finance Bill of 1997 resulted in evasion of duty, also inputs sent for job work under Rule 57F(3)/(4) were not received back within the stipulated period of sixty days from the job workers, Modvat credit was misutilised, were visited by the officers, enquiries were caused to be made, a show cause notice was issued. However, even prior to the issue of the show cause notice, the appellant had reversed an amount of duty of Rs. 37.33 lakhs approx, Rs. 67,000/- approx of Modvat credit reversed in respect of inputs not received back within sixty days, the remaining amount of Rs. 36.66 lakhs approx on account of difference in duty amounts on clearances of chillers and condensers. The Commissioner, pursuant to the show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nbsp; The description of four digit Heading 8419 remains the same, has not been altered or/and amended since 1-3-1986. Whatever was covered under that would remain to be covered. The only alteration by changing the six digit heading cannot lead to an exclusion of the items covered by the four digit heading. Therefore, the attempt to change the classification from Heading 8419 to 8415, cannot be effected, merely because the split headings or six digit headings under 8419 wordings had been amended. HSN categorises all goods under various chapters and thereafter a four digit heading, which is further split into eight digits heading as required by various contracting countries. The further sub-division into a four digit heading cannot rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) E.L.T. 485 & Indian Hotels Ltd. - 2001 (134) E.L.T. 451. No contrary decision has been shown by the learned Advocate for the appellants. The classification of chillers under 8415 cannot be approved. (d) On a perusal of the statement of Mr. Parab, the Executive of the appellants, who was responsible for making the declarations, after the changes introduced by the Finance Bill 1997, it is apparent, that there was a reasonable belief in the minds of these Executives that the classifications, as declared under Heading 8419 were the correct, for the entities under question. Wherever these Executives felt and found that the classification would get altered amended classification declarations were made ..... X X X X Extracts X X X X X X X X Extracts X X X X
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