Judgment: 1. The appellants herein manufactured goods described as 'Intravenous Infusion Sets'. The classification list (C.L.) effective from 1.4.92 filed by the unit claiming benefit of exemption from duty in terms of serial No. 23 of Notification No. 339/86 CE dated 11.6.86, was approved in June 1992 extending the benefit. The show cause notice was issued in January '93 demanding duty on past clearances on the ground that the Intravenous Sets were not entitled to exemption in the light of the judgement of the Calcutta High Court in the case of M/s Trio Marketing Pvt. Ltd. Vs. Union of India reported in 1992 (57) ELT 249, and on the further ground that in view of this, the value clearances of the unit would have to be re-calculated and duty demanded thereby. The assessee contested the demand on the ground that once of C.L. has been approved it cannot be reviewed. The Assistant Collector held that approval of C.L. is no bar to the demand being raised on clearances effected subsequent to the approval, provided that the demand is within the normal period of limitation of six months (which was the position in the present case), the Commissioner (Appeals) upheld the order of the Assistant Collector, hence this appeal.
2. We have heard Shri M.P. Devnath, ld. Advocate and Shri R.D. Negi, ld. SDR. The demand in this case has been raised for a period within six months prior to the issue of the show cause notice; hence the decision of Supreme Court in the case of M/s Elson Machines Vs. Union of India reported in 1988 (38) ELT 571 holding that the approval of C.L. is not a bar to a demand being raised on clearances effected subsequent to the approval, is squarely applicable to the facts of this case.
3. Following the ratio of the above decisions we hold that the impugned order does not call for any interference as it does not suffer from any infirmity. We accordingly, confirm the same and reject the appeal.