1979 (8) TMI 81 - HC - Central Excise

Summary

The petition challenges the classification of raw 'Die-Cast Rotors' under Tariff Item 30(4) of the Central Excises and Salt Act, 1944. The court finds the orders issued by the authorities to be invalid and not binding. A subsequent trade notice clarifies that die-cast rotors are not fit for use as rotors and should not be classified as such. The petition is granted, and the bank guarantee is discharged. No costs are awarded.