9911796707
TMI Blog1986 (4) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... a revision application before the Government of India filed by the petitioner against Order No. 9-MP of 1971 dated 10th February, 1971 passed by the Deputy Collector of Central Excise, Calcutta. On the setting up of this Tribunal, this application has been transferred here and is now being treated as an appeal before us. 2. The point at issue is regarding correct classification of metallised yar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Now before us Shri K.K. Kapoor, learned Consultant for the appellant has cited the decision of the Gujarat High Court in the case of M/s. Vac Met Corporation in Spl. C.A. No. 780 of 1970, dated 28th April, 1971 and the order of the Supreme Court of India in the case of Superintendent of Central Excise and Other v. Vac Met Corporation Pvt. Ltd. 1985 (22) E.L.T. 330, copies of which have been sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was no contrary judgment of any other High Court or the Supreme Court, it was held by the Tribunal that the goods in question were liable to duty under Item 15A(2) of the Central Excise Tariff and not under Item 18. In the meantime, the Supreme Court has pronounced its Orders on the SLPs filed before it on this issue agreeing with the reasoning and the conclusion urged by the Gujarat High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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