ORDER :

M.K. Sharma, Anil R. Dave, JJ.

This appeal is directed against the judgment and order dated 15.7.2002 passed by CEGAT allowing the appeal of the respondent holding that the extended period of limitation was not available to the department. Being aggrieved by the said judgment and order, the present appeal is filed by the appellant.

2. We have heard learned counsel appearing for the parties.

3. The assessee manufactured the product Jaljira powder. It filed a classification declaration from time to time, i.e. from 1994 to 1999 under Chapter sub heading no. 0903.10 claiming exemption from payment of central excise duty. The aforesaid declarations of the respondent were also approved by the department. The classification list of Jaljira as submitted by the respondent was approved by the department over the years, i.e. from 1994 to 1999 and, therefore, the aforesaid assessment reached finality.

4. However, subsequently, a circular was issued wherein it was stated that Jaljira masala cannot be treated as spice and that it has to be essentially taken as an edible preparation falling under Chapter 21. In the said notification, it was further clarified that since Jaljira is used as a dri