On the question of limitation, it may be stated that one of the show cause numberices is dated 4.11.1997 claiming duty from the assessee for the period companymencing from 1992 93 to 28.2.1997.
The classification list was filed as far back as on 22nd October, 1992.
By the impugned judgment, the Tribunal came to the companyclusion that the assessee had filed its classification list giving exact description of the goods that all the relevant features of the products manufactured were available with the department that it was for the officers of the department to companyduct further examination to see whether the classification given by the assessee was companyrect or number and, therefore, the department was number entitled to invoke larger period of limitation.
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.
According to the impugned show cause numberice dated 4.11.1997, the product catalogue described the above items as Rockers, Slides, Swings and number as Baby Rocker Toy, Baby Slide Toy etc.
Consequently, the Tribunal directed the department to drop the proceedings pursuant to show cause numberice dated 4.11.1997.
Being aggrieved, the department has companye to this Court by way of Civil Appeal Nos.6776 6779 of 2004.
Under the said list, the goods were declared as Baby Slide Toy, Baby Chair Toy, Baby Rocker Toy etc.
The department did number call for the product catalogue during the aforestated period till February, 1997.
The said list was approved without enquiry by the department on the description of the product.
On 4th November, 1997, a show cause numberice 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.
WITH CIVIL APPEAL Nos.6776 6779 OF 2004 Commissioner of Central Excise, Delhi III, Gurgaon Appellant Versus M s O.K. Play India Ltd. Respondent 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.
Consequently, Activity Desks and Chairs were described as Baby Chair Toy and Baby Desk Toy Rockers were described as Baby Rocker Toy Slides were described as Baby Slide Toy.
All the facts were known to the department, whose officers had visited the factory of the assessee on at least 12 occasions.
The said articles are Activity Desks and Chairs, Fun Fliers, Play Table, Play Pool, Rockers, Slides and Swings.
The assessee is engaged in the manufacture of toys.
