TMI Blog2004 (6) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 of his order, states thus : In this case it is observed that the"14. assessee was manufacturing the said product since 1992 and filing classification lists as 'Blind Rivets' falling under chapter sub-heading 7318.29 from time to time. The assessee stated that the rivets manufactured by them are of iron steel. However, the literature supplied by the assessee states that the rivets are available in aluminium alloy material in a variety of lengths and diameters." In this context, I refer to the description of goods falling under Heading 7318 of the Central Excise Tariff Act, 1985, wherein it is very clear that articles of Iron Steel falls under this head. Since their goods namely rivets is manufactured out of Aluminium alloy, this prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of 20% per annum. 4.Heard both sides. 5.The learned Advocate challenged the invocation of larger period of limitation and imposition of penalty primarily on the following grounds :- There is no misdeclaration or suppression of facts(a) as the goods have been correctly described as 'blind rivets' in their classification lists; Departmental officers visited their premises,(b) approved classification lists and assessed RT12 and have also checked their 57G declarations; Samples of the product were furnished to the(c) Department, details of manufacturing process and catalogues were also furnished; The fact that the appellants declared their product(d) as 'blind rivets' and not as 'Break mandrel blind rivets' cannot be a ground for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f any classification list therefore does not arise. With effect from that date the assessee was only required to file a declaration. However in regard to the approval of classification lists (CDs) filed by the appellant, the Commissioner's contention is : "The assessee classified their product as "Blind Rivets" under chapter sub-heading 7318.29, they did not disclose to the department the fact that the rivets manufactured by them were break mandrel blind rivets or tubular rivets. This was a deliberate attempt on the part of the assessee to misclassify their product with an intention to evade payment of Central Excise duty. The factual position, i.e., application and the nature of the product revealed to the department only after its physi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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