Per Shiben K. Dhar : This appeal is directed against the order-in-original dt. 24.9.86 of Collector of Central Excise, Coimbatore.

2. The issue relates to dutiability of certain items of plant and machinery claimed to be nondutiable by the appellants.

3. Arguing for the appellants, the Learned Advocate submits that they filed a classification list on 28.8.81 declaring plant and machinery for chlorine-Scrubbing and disposal system and claimed it as non-excisable. On 4th March, 1985, Superintendent of Central Excise visited their factory for spot study with reference to classification list filed by them. On 25.3.85 revised classification list was filed again declaring the goods as non-excisable. The goods were cleared during the period 31st January, 1985 to 30th March, 1985 on gate passes. RT 12 for January, 1985 covering gate passes dt. 31.1.85 and 15.3.85 were also assessed finally. On 31.1.85, RT 12 for March, 1985 covering the two other gate passes was also assessed finally. On 14th June, 1985, however, they were issued a show cause notice seeking to classify the impugned goods as excisable goods. On 1st July, 1985, however, this show cause notice was withdrawn. The classifica