Demand couldn't be confirmed just because assessee had mentioned wrong description of goods mistaken

Excise & Customs : Where departmental verification report found goods to be 'LDPE powder coated interlining fabrics' and not 'Buckram' and said report was not challenged; hence, just because during June, 2003, assessee described goods in ER-1 return as Buckram, by mistake, goods cannot be classified as 'Buckram'