9911796707
TMI Blog2017 (8) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... rative laminated sheets - classified under Chapter 48 or under Chapter 39? - Held that: - the petitioner/assessee will have the benefit under the Heading 4823.90 for the relevant years - appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... n of such product should be under Chapter 48 or under Chapter 39. Writ petitions were filed before this Court, in which the petitioner herein was also one among the petitioner in W.P.No.7429 and 17589 of 1993. In the said case, the Assistant Collector of Central Excise, the second respondent therein, by order dated 13.08.1992, classified the goods under Heading 3920.31 and on an appeal, the Collec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been accepted. Recording the said submission, while holding that the writ petitions have become infructuous and dismissing the same by order dated 22.03.1996, it was clarified that in view of the Collector's order classifying the goods under Chapter Heading 48, the assessee will have the benefit under Heading 4823.90. 5. A similar issue arose in the petitioners own case in respect of another ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heading 39, the first respondent in the impugned order, because of the decision of the Hon'ble Supreme Court, which binds all Courts and Tribunals, has taken a decision that the correct classification would be under Chapter Heading 39. 7. However, what is important to notice is that so far as the period up to the date of the Court order is concerned, already covered by a decision of this Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
