2000 (12) TMI 332

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order per : Justice K. Sreedharan, President]. In Samrat International (P) Ltd. v. Collector of Central Excise reported in 1992 (58) E.L.T. 561, their Lordships of the Supreme Court took the view that pending finalisation of the classification list or price list, the duty paid for clearing the goods would be provisional. In Coastal Gases Chemicals Pvt. Ltd. v. Asstt. Collector of Centr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tled to the benefit of the ratio of the judgment of this Court in Samrat International s case (supra). Thus, the Supreme Court in the later decision in the case of Coastal Gases Chemicals Pvt. Ltd. did not deviate from the ratio laid down by their Lordships in the earlier decision in Samrat International Pvt. Ltd. Considering these two decisions, we feel that the payment of duty can be treate .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X