Judgment

Kapadia, J.—The short question which arises for determination in these Civil Appeals filed by the assessee and by the department, respectively, under Section 35L(b) of the Central Excise Act, 1944, is - whether the assessee was right in classifying the following articles under Chapter Heading 95.03 and clearing the same without payment of duty. The said ­articles are Activity Desks and Chairs, Fun Fliers, Play Table, Play Pool, Rockers, Slides and Swings.

2. The assessee is engaged in the manufacture of toys. On 24th April, 1987, a team of officers from Anti Evasion Branch of the Delhi Commissionerate visited the factory premises of the assessee situate at Gurgaon, Haryana, when they found that the assessee was manufacturing the above articles with the help of machines and which were being cleared without payment of duty.

3. On 4th November, 1997, a show-cause notice was issued to the assessee alleging mis-declaration in the classification list by prefixing and suffixing each of the above items with the words “baby” and “toys” respectively. Consequently, “Activity Desks and Chairs” were described as “Baby Chair Toy” and “Baby Desk Toy”; Rockers were described as “Baby Rocker