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TMI Blog2005 (1) TMI 253X X X X Extracts X X X X X X X X Extracts X X X X ..... ch were classified by them in their classification list under Heading 85.29 of the Schedule to the Central Excise Tariff Act which was approved by the Assistant Commissioner on 30-4-1990; that subsequently a show cause notice dated 29-8-1990 was issued to the Respondents for demanding the differential duty as the impugned goods were classifiable under Heading 85.04 of the Tariff in terms of Board's Circular No. 19/90-C.X., 4 dated 9-7-1990; that the Assistant Commissioner, under Order-in-Original No. 7/91 dated 11-11-1990, classified the impugned goods under Heading No. 85.04 and confirmed the demand of differential Central Excise duty for the period from 1-3-1990 to 29-8-1990; that Commissioner (Appeals) under the impugned order set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d upon the decision in the case of Arvind Chemi Synthetics Pvt. Ltd. v. CCE, Delhi-III, [2004 (164) E.L.T. 209 (T)] wherein the Tribunal has held that "Board's Circular issued under Section 37B, would be effective from the date of its notification for publication and no demand of duty for the period prior to that date, can be raised." Reliance has also been placed on the decision in the case of Eswaran & Sons Engineers Ltd. v. CCE, Madras, 1999 (112) E.L.T. 1011 (T). He contended that as the Board's Circular classifying the impugned goods under Heading 85.04 was issued on 9-7-1990, the demand of duty cannot be confirmed for the period prior to 9-7-1990. 5. We have considered the submissions of both the sides. Section 110 of the Finance Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Heading 85.04 of the Tariff. This Circular has not been issued in exercise of the powers under Section 37B of the Central Excise Act, with a view to achieve uniformity in the classification of goods but to remove the doubts and 85.04 being the appropriate Heading. Thus the duty can be demanded by Revenue, in terms of the provisions of Section 110 of the Finance Act, 2000 and in view of the judgment of the Supreme Court in the case of Easland Combines, for the period of six months prior to the date of issue of show cause notice. As in the present matter, demand of duty has been confined for the period from 1-3-1990 to 28-8-1990 under show cause notice dated 29-8-1990, the same is within the period of six months specified in Section 11A o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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