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S.S.KANG, V.K.AGRAWAL
Pulak Enterprises – Appellant
Versus
Collector of Central Excise, Patna – Respondent
Per V.K. Agrawal :
The issue involved in this appeal filed by M/s. Pulak Enterprises is whether Shutter Lath is classifiable under sub-heading 7216.20 as claimed by them or under sub-heading 7308.90 of the schedule to the Central Excise Tariff as decided by the Collector in the impugned order and whether the extended period of limitation is invokable in the facts of the matters.
2. The appellants have requested vide their telegram dated 16.11.99 to decide the appeal on merits. We, therefore, heard Shri M.P. Singh, learned DR. and perused the records. The learned D.R. reiterated the findings contained in the impugned order.
3. We observe from the perusal of the record that the impugned product is a part of Shutter and will be classifiable under sub-heading 7308.90 which specifically refers to Shutters. The product will not be classifiable as Section of Iron and Steel falling under Heading 7216 of the Tariff. We also find that the show cause notice Was issued on 13.3.92 for demanding the duty for the period from 1.4.88 to 31.8.91. The appellants have submitted in their memorandum of appeal that they had furnished the description of goods in their classification list which was duly
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