2011 (9) TMI 284

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..... s Circular No.2/2011-Cus contains detailed guidelines for correct classification of the polyester bonded fabrics - should be classified depending on type of textile material and the nature of bonding - original adjudicating authority directed to pass the impugned order within a period of six weeks - All Appeals disposed off - C/634-635, 643, 672-673 of 2010 C/628/2010 - - - Dated:- 8-9-2011 - .....

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..... er 54 or chapter 55. However, on appeal, the Commissioner (Appeals) has accepted the respondents, stand of classification under chapter 59. Hence the present appeals. 3. Apart from the facts that chapter 59 was never one of the contending entry before the original adjudicating authority and as such his views on the same are not available, we also take into account the Board's Circular No.2/2011 .....

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..... essing any opinion on the merits of the case. 5. Needless to say that the importers would be given an opportunity to present their case and the principles of natural justice would be followed. 6. At this stage, learned Advocate appearing for the respondents submitted that most of the cases are still lying with the Revenue on account of ongoing dispute. As such, they seek instruction for time-b .....

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