2004 (8) TMI 119 - HC - Central Excise

Summary

Issues:
Challenge to order of Customs, Excise & Service Tax Appellate Tribunal regarding classification of goods under Chapter Heading 52.06 or 5901.10.

Analysis:
The petition challenged the order of the Customs, Excise & Service Tax Appellate Tribunal, Mumbai, which set aside the finding that "Dyed D/C Book binding cloth" falls under Chapter Heading 52.06, instead placing it under Chapter Heading 5901.10. The petitioner argued that recent Supreme Court judgment clarified that stiffness referred to in Chapter Heading 59.01 must be of a permanent and durable nature, which the petitioner's goods did not satisfy. The Court noted this issue as a mixed question of law and fact, requiring consideration of the material available before the Tribunal.

The Court emphasized that the applicability of the Supreme Court judgment in the petitioner's case was not a pure question of law but a mixed question of law and fact. As the judgment was not available during the Tribunal hearing, the petitioner was advised to file for a review before the Tribunal. The Tribunal would then assess whether the petitioner's case aligned with the Supreme Court judgment and any other relevant decisions cited by the petitioner's Counsel.

Therefore, the petition was disposed of with the direction for the petitioner to seek a review before the Tribunal to determine the impact of the recent Supreme Court judgment on the classification of the goods in question.