ORDER
Gowri Shankar, Member (T)
1. The assessee, the respondent to this appeal filed a classification list claiming the benefit of notification 74/65 in respect of copper manufactures. The notification granted partial exemption to these goods subject to the condition that the excise duty or the additional customs duty had been paid on the copper used in the manufacture of such goods. The department was of the view that such duty was not paid and that additional customs duty had not been paid on the imported copper used in the manufacture of the goods and issued notice asking the assessee to show cause why a fresh classification list, apparently without claiming the benefit of notification, should not be filed. The Asst. Collector said that the payment of additional duty of customs had subsequently been paid by the assessee and he dropped the notice. Therefore there was no basis for the respondent to pay any higher rate. He therefore dropped the duty. The Collector (Appeals) to whom the department appealed this order said that the notice which has been issued related only to filing classification list and a separate notice relating to levy of duty was pending before the Collector for adjudication. He found that the law did not require filing of a fresh classification list and dismissed the appeal before him. Hence this appeal.
2. We are not able to accept tlie ground in the appeal relating to the payment or non-payment of the duty on the finished goods. The Collector (Appeals) observed that this was not the subject matter of the notice. We are not able to accept the contention that in terms of rule 173B(4)(c), a fresh classification was required to be filed. Clause (c) of Sub-rule (4) of rule 173B provides for the assessee to file a fresh classification list or amendment to a list already filed if there is a change in the rate or rates of duty in respect of the goods mentioned in the list by reason of any amendment to the tariff, or a change in the chapter heading or sub-heading. None of these are stated to have occurred. This clause will therefore not apply.
3. We therefore see no reason to interfere. Appeal dismissed.
