9911796707
TMI Blog2007 (3) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... J. REPRESENTED BY : S/Shri B.V. Kumar, M.S. Nagaraja, Rajesh Chander Kumar and M.S. Srinivasa, Advocates, for the Appellant. Shri K. Sambi Reddy, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - By all these Miscellaneous Applications, the appellants have prayed for modification of the Stay Order Nos. 945-974/06 dated 19-9-06; 1005 & 1006/06 dated 26-9-06; 1242/06 dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout the aid of machines are classified under two separate tariff items of the Central Excise Tariff i.e. 2403 10 39 and 2403 10 31 respectively. 2. In this regard, a doubt has arisen as to whether the handmade biris packed with the wrappers/labels which are manufactured with the aid of machines by the job workers are to be classified under Tariff Item 2403 10 31 as biris manufactured withou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2403 10 31, even if the labels/wrappers are manufactured with the aid of machines by the job workers. 5. The above clarification in respect of biris may be brought to the knowledge of trade and field formations suitably. 6. Pending issues may be finalized accordingly." The learned Counsels appeared for the appellants submit that in terms of above Circular, the appellants are not requi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellants should be given full waiver of pre-deposit of the amounts in the matter. The learned Advocates are also relying on the ruling rendered by the Apex Court in the case of Collector of Central Excise, Vadodara v. Dhiren Chemical Industries, 2002 (139) E.L.T. 3 (S.C.) wherein it has been held that the Circular issued by the Board is binding on the Revenue. 4. We have carefully consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y liability has already been discharged, prima facie the question of paying short levy does not arise in the matter. The Miscellaneous applications are allowed. The stay orders directing the appellants to pre-deposit 20% of the confirmed amounts is recalled. There shall be no recovery of the amounts till the disposal of the appeals. As the revenue implication is high in the matter, the appeals are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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