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TMI Blog1999 (4) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Ashtana, Member (T)]. In these four appeals, the dispute concerns classification of Minimum Oil Circuit Breaker without mounted on any panel i.e. whether it would fall under Heading 85.35 or 85.37, the latter being the contention of the Department in view of Board s circular F.No. 32/8/94 C.X., dated 14-7-1994 . It is also contended by the appellants that the said circular shall not be ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that since the matter is already a covered one, therefore he does not press their claim for classification under 85.35. Instead since the period for which the demand has been confirmed is now to be restricted to a very small period from the date of the said Board s order i.e. 14-7-1994, therefore the pre-deposit of Rs. 4 lakhs already deposited by them needs to be looked into by the original au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny other classification. Since the matter has already been decided, we apply the ratio thereof and hold that the goods would be classified under Chapter Heading 85.37 of the C.E.T. 6. As far as the question of applicability of the aforesaid Board s circular under Section 37B, we are clearly of the considered opinion that in view of the above noted decision of the Tribunal in the case of Quadroma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he extent that duty demand is concerned and remand the matter for de novo consideration by the original authority. He is directed to apply the said Board s circular dated 14-7-1994 with prospective effect and to recompute the actual duty payable. The balance of duty already pre-deposited would then have to be refunded to the appellants. Since the matter is fairly old and appellants have already de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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