Final Order Nos. 181-183/99-C arising from in Appeal Nos. C/1804-1806/94-C. Case: Central Cables (P) Ltd. Vs Commissioner of Customs, Bombay. CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal)
| Case Number | Final Order Nos. 181-183/99-C arising from in Appeal Nos. C/1804-1806/94-C |
| Counsel | For Appellant: Shri V.S. Nankani, Advocate and For Respondents: Shri M.P. Singh, JDR. |
| Judges | Shri S.S. Kang, Member (J) and V.K. Agrawal, Member (T) |
| Issue | Customs Tariff Act, 1975 |
| Citation | 2001 (135) ELT 144 (Tri. - Del.) |
| Judgement Date | Wednesday March 03, 1999 |
| Court | CEGAT (Customs, Excise & Gold (Control) Appellate Tribunal) & CESTAT (Customs, Excise and Service Tax Appellate Tribunal) |
Order:
V.K. Agrawal, Member (T), (New Delhi)
These are three appeals arising out of a common Adjudication order dated 30-11-1993 passed by the Collector of Customs involving the issue of classification of imported products T.S. 530 whether under Heading 40.02 of the Schedule to the Customs Tariff Act as claimed by the Appellants Company M/s. Central Cables P. Ltd. or under sub-heading 3901.99 as adjudged in the impugned order. All the three appeals are being disposed of by one common order.
The facts, in brief, are that the appellants company manufacture cables for which they imported a product T.S.-530 which was classified by them under Heading 40.02 of Customs Tariff Act (CTA). Two show cause notices dated 22-5-1992 and 29-1-1993 for demanding duty, confiscation of goods and imposing penalty on the ground that the product was declared by them as Synthetic Rubber TS-530, deliberately suppressing the information that T.S. 530 was chemically known as Chlorosulphonated Polyethylene Elastomer which is classifiable under sub-heading 3901.99 of C.T.A. The Collector of Customs, Mumbai...
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