Central Excise - Guar Dal Powder classifiable under Heading 1301. No extended period as there were contrary decisions - CESTAT Larger Bench
THIS case came to the Larger Bench of the CESTAT on the directions of the Supreme Court. While excisability and classification as claimed by Revenue were affirmed by the Larger Bench, extended period of limitation was not allowed as the assessee had filed classification list and had specifically mentioned the description of the goods as Guar Dal Powder, with the process of manufacture. And in any event, there were contrary decisions of the co-ordinate Benches of the Tribunal on this issue.